Which of the Following Is the Correct Journal Entry for Freight

Multiple Choice

Which of the following is the correct journal entry for freight paid on goods purchased by a merchandiser using the periodic inventory system?

A) $\begin{array}{|l|l|l|}\hline\text { Purchases } & \text { XX } \\\hline \text { Accounts Payable } & & \text { XX } \\\hline\end{array}$
B) $\begin{array}{|l|l|l|}\hline \text { Merchandise Inventory } & \text { XX } \\\hline \text { Cash } && \text { XX } \\\hline \end{array}$
C) $\begin{array}{|l|l|l|}\hline\text { Freight In } & \text { XX } \\\hline \text { Cash } && \text { XX }\\\hline\end{array}$
D) $\begin{array}{|l|l|l|}\hline\text { Freight Expense } & \text { XX } \\\hline \text { Cash } && \text { XX } \\\hline\end{array}$