Freight Terms Determine the amount to be paid in full settlement of each of two invoices, (a) and (b), assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the discount period. a. b. Merchandise $120,800 147,700 Freight Paid by Seller $1,300 2,100 Freight Terms FOB shipping point, 1/10, n/30. FOB destination, 2/10, 1/30 Credit for Refunds and Allowances $20,100 11,400

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