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