can someone answer these plz

Question 34 (2 points) Merchandise is sold on account with freight terms of FOB Destination. Which company, the buyer or seller, will pay the freight expense? And, what is the name of the account that will be debited? A Question 33 (10 points) On January 2, 2021, ABC Company sold $20,000 worth of inventory to XYZ Company, terms 1/10, n/30. The inventory originally cost ABC $16,000. On January 6, XYZ Company returned $3,000 of the original purchase (ABC's cost on the merchandise returned was $2,000). On January 10, ABC received payment in full from XYZ Company. ABC uses a perpetual inventory system. Record, in good form, ALL necessary entries ABC would record for these transactions Note - you must include dates! Question 32 (6 points) On May 4, 2021, ABC Company purchased $10,000 worth of merchandise on account from XYZ Company, terms 2/10, n/30. On May 8, ABC returned $2,000 of the merchandise because it was defective. On May 10, ABC submitted payment in full for the balance due. ABC uses a perpetual inventory system. Record, in good form, ALL necessary entries ABC would record for these transactions. Note - you must include dates! Question 8 (2 points) If ABC Company's total liabilities decreased by $40,000 and their owner's equity increased by $30,000 during a year, then total assets must change by what amount and direction during that same year? (for example, $x,xxx increase or $x,xxx decrease)