Perform the indicated operations and simplify. 
Definitions:
Net Purchases
The total amount of purchases after subtracting returns, allowances, and discounts.
Revolving Credit Agreement
A credit facility allowing a borrower to withdraw, repay, and redraw loans repeatedly up to a certain credit limit.
Commitment Fee
A banking fee charged by lenders to secure a line of credit or a loan, often paid by borrowers to guarantee access to credit.
Prime Rate
The interest rate that commercial banks charge their most creditworthy customers, often used as a benchmark for other interest rates.
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