Determine the amount to be paid in full settlement

Question

Determine the amount to be paid in full settlement ofeach of the following invoices, assuming that credit for returnsand allowances was received prior to payment and that all invoiceswere paid within the discount period.

Merchandise             Transportation                                                              Returns and

                               Paid bySeller                                                                Allowances

1. $ 8,000             --                    FOBShipping point, 1/10,n/30                  $1,500     
2.    2,900            $125                 FOB Shipping point, 2/10,n/30                 400
3.    3,850             --                    FOB Destination, 2/10,n/30                      --
4.   15,000            --                     FOB Destination,n/30                           2,500
5.    5,000            275                   FOB Shipping point, 2/10,n/30               1,000