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14. Merchandise is purchased FOB shipping point. The purchaser pays transportation cost of $200. The buyers journal entry to record the transportation cost would include

14. Merchandise is purchased FOB shipping point. The purchaser pays transportation cost of $200. The buyers journal entry to record the transportation cost would include a debit to

A. inventory

B . freight in

C. sales revenue

D .delivery expense

This is the Question that im trying to understand. I think its option B, Id like to have a explanation even if im wrong or right. thank you!

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