Given:
invoice price of $6,000 is purchased on September 2 subject to terms of 2/10, n/30, fob destination.
freight costs paid by the seller totaled $200
Payment is made on September 12.
The payment is net of discount because September 12 is still within the discount term of 10 days.
6,000 x 2% = 120
6,000 - 120 = 5,880
The required payment if paid on September 12 is 5,880.
The freight cost paid by the seller is recognized by the seller as an expense. The buyer does not need to refund said freight cost because the ownership of the merchandise has not yet been transferred to the buyer. FOB destination means that the transfer of ownership from seller to buyer happens when the merchandise arrives at its destination or buyers address.