Waec Model Questions Vol1 2022 Commerce Question 30

A company receives an invoice for three items as follows:\n\nItem A: 40 units, unit price ₦2,500, trade discount 12%, cash discount 2% if paid within 10 days.\nItem B: 25 units, unit price ₦3,600, trade discount 15%, cash discount 3% if paid within 10 days.\nItem C: 15 units, unit price ₦5,200, trade discount 10%, cash discount 1.5% if paid within 10 days.\n\nThe invoice also includes a freight charge of ₦8,500 and a sales tax of 5% on the total after all discounts but before freight. The company returns 2 units of Item B (defective) and receives a credit at the same net unit price (after trade discount, before cash discount). The company pays the invoice within the discount period. What is the net amount the company must pay, in naira, rounded to the nearest naira?