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 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