Alpha used a periodic inventory system.Merchandise was purchased on account for $2,000.The transaction was F.O.B. shipping point.Freight of $100 was originally paid by the seller.Alpha's journal entry to reflect this purchase includes debits to:

A. Freight-out for $100.

B. Freight-in for $100.

C. Accounts Payable for $2,100.

D. Purchases for $2,100.