Bramble Company uses a perpetual inventory system and purchased inventory from Cullumber Company. The shipping costs were $$480$ and the terms of shipping were FOB shipping point. Bramble would have the following entry to pay the shipping charges:

A$.$ There is no entry on Bramble's books for this transaction.

B$.$ Freight$-$Out $480$ Cash $480$

C$.$ Inventory $480$ Cash $480$

D$.$ Freight Expense $480$ cash $480$