(a) Write the following commercial abbreviations in full:

(i) C.OD (ii) C.I.F (iv) E & O.E

(b) The sale of a good costing Le100,000 attracts a trade discount of 5% and a cash discount of 5%. You are required to calculate the:

(i) trade discount value

(ii) cash discount value

(iii) net amount payable by the buyer.