Determine the amount to be paid in full settlement of each of two invoices, (a) and (b), assuming that credit for returns and allowanceswas received prior to payment and that all invoices were paid within the discount period.

merchandise freight
paid by seller
freight terms returns and
allowances
a. $90,000 $1,000 fob shipping point, 1/10, n/30 $15,000
b. 110,000 1,575 fob destination, 2/10, n/30 8,500
a. $
b. $

a. $90,000 $1,000 FOB shipping point, 1/10, n/30 $15,000

$75,250

Explanation:

In the first option as conditions are FOB shipping point the freight must be paid by the buyer, the discount of 1/10, means a 1% discount if the invoice is paid before 10 days, this discount it's apllied on the net value of returns and allowances.

a. $90,000 $1,000 FOB shipping point, 1/10, n/30 $15,000 =

+$90,000-$15,000 - $800 (($90,000-$15,000)*1%) + $1,000 = $75,250

In this case as conditions are FOB destination the freight wont we paid by the buyer, the discount of 2/10, means a 2% discount if the invoice is paid before 10 days, this discount it's apllied on the net value of returns and allowances.

b. 110,000 1,575 FOB destination, 2/10, n/30 8,500= $ 99,470

+110,000-$8,500 - $2,030 (($110,000-$15,000)*1%)  = $99,470

the correct answer would be b, when, queen, calder hall and london.

explanation:

we always capitalize words when a paragraph or sentence is starting, when an important name is used, when a place is being written, or simply when a noun is used, etc. so in this sentence, sentence is starting from 'when', so it will be written in capital letters. secondly, queen is considered to be an important person, so it will also be written in capital letter. next, the name of the town is mentioned, i-e calder hall, which will also be written in capital letters. in the last,   city name is being used, 'london', which will also be written in capital letters. so option b is the most appropriate one.

d. low interest rates