Abbott Company paid $100 in freight charges to ship goods to a customer and did not charge the customer for the freight. Abbott uses the perpetual system The journal entry to record this transaction would be: Date Accounts Debit Credit Cash 100 Delivery Expense 100 Date Accounts Debit Credit Cost of Goods Sold Cash 100 100 Date Accounts Delivery Expere Cash Debit Credit 300 100 Date Cash Accounts Cost of Goods Sold I DON'T KNOW YET Debit Credit 100 300