Acme Tire Retailers uses a perpetual inventory system. Today it received a bill (invoice), for $675.00 from Big Haul Truckers, Inc. It pertained to freight costs to have 400 tires shipped to is Louisiana store last week. The terms are 2/10, n 30. Which is the best journal entry to record this transaction for Acme Tire Retailers?

Group of answer choices

a. Debit inventory expense and credit accounts payable for $675

b. Debit inventory and credit accounts payable for $675

c. Debit inventory and credit cash for $675

d. Debit COGS and credit inventory for $675