purchase-related transactions the debits and credits from four related transactions, (1) through (4), are presented in the following t accounts. assume that the freight terms were fob shipping point and that the credit terms were 1/10, n/30. cash accounts payable (2) 150 (3) 1,980 (1) 13,860 (4) 11,880 (4) 11,880 inventory (1) 13,860 (3) 1,980 (2) 150 determine the invoice amount of the merchandise that was returned in (3).