(a) Write the following abbreviations in full:
(i) C.O.D; (ii) C.I.F. (iii) F.O.B; (iv) E and O.E. 

(b) The sale of a consumer good costing #100,000 attracts a cash discount of 5% and a quantity discount of 5%. You are required to calculate
(1) quantity discount value (ii) cash discount value  (iii) net amount of money payable by the customer.