A retailer delivers merchandise to a buyer's final destination free of freight charges to the buyer. This method is referred to as a. discounted shipping method. b. customer shipping point. c. FOB shipping point. d. FOB destination. When the FOB destination method is used, the seller reports the cost of delivery on the a. balance sheet as an asset. b. income statement as a revenue. c. balance sheet as an expense. d. income statement as an expense