Buyer Co purchases $3,800 worth of inventory from Seller Co. Buyer pays the $100 in shipping charges for the order. Seller should debit which account to record the $16 Shipping charges? Seller would not record the shipping charges. Cash Inventory Freight-out Acredit sale of $1.000 is made on May 1, terms 2/10, net/30. A return of $100 is granted on May 3. The entry to record the collection of the payment on May 8 would include credit to Accounts Receivable for $900. Sales Discounts for $18. OOOO Inventory for $18 Cash for $882