A distributor has received an invoice of $\$ 10,530$ dated March 23 , terms $2 / 20, n / 30$, for a shipment of tablets that arrived on April 29. a) What is the last day for taking the cash discount? b) How much is to be paid if the discount is taken? \$

Step 1 ：The terms '2/20, n/30' mean that the buyer can take a 2% discount if they pay within 20 days of the invoice date, otherwise the full amount is due within 30 days.

Step 2 ：To find the last day for taking the cash discount, we need to calculate the date 20 days after the invoice date, which is March 23.

Step 3 ：The last day for taking the cash discount is April 12, 2021.

Step 4 ：To find out how much is to be paid if the discount is taken, we need to subtract 2% of the total invoice amount from the total invoice amount.

Step 5 ：The amount to be paid if the discount is taken is \$10,319.40.

Step 6 ：Final Answer: a) The last day for taking the cash discount is \(\boxed{April 12, 2021}\). b) The amount to be paid if the discount is taken is \(\boxed{\$10,319.40}\).