5. If a purchaser using a perpetual inventory system pays the transportation costs, then the A Merchandise Inventory account is increased. B. Merchandise Inventory account is not affected. C. Freight-out account is increased. D. Delivery Expense account is increased. 6. A credit sale of $800 is made on April 25, terms 2/10, net/30, on which a return of $50 is granted on April 28. What amount is received if the customer pay on May 1? A. $735 B. $784 C. $800 D. $750 7. The Sales Returns and Allowances account is classified as a(n) A. asset account B. contra asset account. C. expense account. D. contra revenue account