13. Beeler Company paid $1,250 cash on freight for inventory purchased from Taylor Inc. What is the journal entry Beeler Co. should record for the freight costs if the goods were shipped FOB Shipping Point? a. Debit Transportation Out Expense, Credit Cost of Goods Sold b. No entry is needed by Beeler Co. OC. Debit Inventory, Credit Transportation Revenue Od Debit Transportation Out Expense, Credit Cash e. Debit Inventory, Credit Cash