Under the Perpetual Inventory System,the Journal Entry to Record the Freight

Multiple Choice

Under the perpetual inventory system,the journal entry to record the freight paid by the seller on goods sold is:

A) $$\begin{array} { | l| r | r | } \hline \text { Accounts Receivable } & \text { XX } & \\\hline \text { Freight Out } & & \text { XX } \\\hline \text { Sales Revenue } & & \text { XX } \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Delivery Expenses } & \mathrm { XX } & \\\hline \text { Cash } & & \mathrm { XX } \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & \text { XX } & \\\hline \text { Cash } & & \mathrm { XX } \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Merchandise Inventory } & \mathrm { XX } & \\\hline \text { Cash } & & \mathrm { XX } \\\hline\end{array}$$