Alwyn Company maintains a perpetual inventory system and uses the gross method to record purchases. Alwyn Company reported the following transactions.

June 2: Purchased $800 of inventory on account with terms 2/10, n/30.

June 2: Paid shipping of $75 for the delivery of the inventory.

The entry to record the purchase of the inventory on June 2 would include:

		A debit to inventory for $784
		A debit to inventory for $800
		A debit to purchases for $784
		A debit to purchases for $800

The entry to record the payment for the delivery charges on June 2 would include:

		A debit to freight-in for $75
		A debit to cash for $75
		A debit to delivery expense for $75
		A debit to inventory for $75