The Journal Entry to Record the Purchase of Merchandise on Account

Multiple Choice

The journal entry to record the purchase of merchandise on account for $2,750 with freight of $125 prepaid by their supplier and added to the invoice is:

A) debit Purchases $2,750;credit Accounts Payable $2,750
B) debit Accounts Payable $2,875,debit Freight in $125;credit Purchases $2,750
C) debit Purchases $2,750,debit Freight In $125;credit Accounts Payable $2,875
D) debit Accounts Receivable $2,875;credit Sales $2,875