EX6#1: Conceptual Beck Retailer Inc. uses a perpetual inventory system. On November 30, Beck purchased $5,000 merchandise on account from Dalton Wholesaler Inc., terms 3/10, n/30 with delivery terms of FOB Destination. The ATF Freight Company receives $200 cash for freight charges. The journal entry requires a DEBIT to: A. Inventory for $200. B. Accounts Receivable for $200. C. Freight-out for $200. D. Freight-in for $200