Answer is C, but can you explain why and how please?

4) How does the buyer's accountant record transportation charges on a shipment labeled FOB shipping point, and who pays the charges? The charges were paid with cash. A) No entry is made, because the seller pays the shipping charges. B) Debit Transportation Expense, Credit cash, because the buyer pays the shipping charges. C) Debit Inventory, Credit cash, because the buyer pays the shipping charges. D) Debit Sales Revenue, Credit cash, because the buyer pays the shipping charges