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A purchase where freight is agreed under conditions of FOB shipping point (Perpetual Inventory), the entry in the Jornal General, is (A) Dr. Merchandise Inventory

A purchase where freight is agreed under conditions of FOB shipping point (Perpetual Inventory), the entry in the Jornal General, is

(A) Dr. Merchandise Inventory / Cr. Cash

(B) Dr. Freight-Out / Cr. Cash

(C) Dr. Freight-In / Cr. Cash

(D) Dr. Account Payable / Cr. Merchandise Inventory

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