21. The Freight-in account a) Increases the cost of merchandise purchased. b) Is contra to the Purchases account. c) is a permanent account. d) Has a normal credit balance. 22. West Company has the following account balances: Purchases $38,000. Sales Returns and Allowances 4,000. Purchase Discounts 2,500. Freight-in 1,875. Delivery Expense 2,500. The cost of goods purchased for the period is a) $40,500. b) $37,375. c) $39,875. d) $35,875