The Journal Entry to Record the Purchase on Account of $900

Multiple Choice

The journal entry to record the purchase on account of $900 of merchandise with freight of $65 prepaid by their supplier and added to the invoice is:

A) debit Purchases $965;credit Accounts Payable $965
B) debit Accounts Payable $965,debit Freight in $65;credit Purchases $900
C) debit Purchases $900,debit Freight In $65;credit Accounts Payable $965
D) debit Accounts Receivable $965;credit Sales $965