For part d.) It states FOB shipping point (the buyer covers shipping) but it also states that freight is paid by the supplier. Do I leave out the $400?

Recording Purchases: Perpetual Inventory System E9A. The transactions that follow took place under the perpetual inventory system. Record each transaction using T accounts. a. Purchased merchandise on credit, terms n/30, FOB shipping point, $5,000. b. Paid freight on the shipment in transaction a, s270. c. Purchased merchandise on credit, terms n/30, FOB destination, $2,80. LO4 d. Purchased merchandise on credit, terms n/30, FOB shipping point, $5,200, which includes freight paid by the supplier of $400. e. Returned part of the merchandise purchased in transaction c, S f. Paid the amount owed on the purchase in transaction a. g. Paid the amount owed on the purchase in transaction d. h. Paid the amount owed on the purchase in transa 1,000. ction c less the return in e