A computer retailer buys computers for resale. Since the buyer $($computer retailer$)$ will be paying the freight cost of $$625\mathrm{.}00$ in $30$ days, which is the proper journal entry fpr the computer retailer? Assume a perpetual inventory system.

Debit freight in and credit $\frac{A}{P}$

Debit inventory and credit Cash.

Debit Freight in and credit Cash

Debit inventory and credit A$/$P