ABC Group, Inc. uses the following accounts to book its merchandising transactions: Cash 2. Accounts Receivable 3. Merchandise Inventory 4. Accounts Payable 5. Sales Revenue 6. Sales Discount 7. Forfeited 8. Refunds Payable 9. Estimated Returns Inventory 10. Cost of Goods Sold 11. Delivery Expense Required Prepare the general journal entry for the ABC Group, Inc. transaction below. Question: Paid freight cost associated with the purchase of merchandise. Debit ______Credit _____