ABC Company purchased $10,000 of merchandise on account from XYZ Company; terms are 3/10, n/30, FOB shipping point. If both companies use a perpetual inventory system, which company records the transportation, and which account is debitied to record the amount of the transportation? XYZ records with a debit to Freight-In XYZ records with a debit to Delivery Expense ABC records with a debit to Delivery Expense ABC records with a debit to Merchandise Inventory XYZ records with a debit to Merchandise Inventory ABC records with a debit to Freight-In