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For the goods shipped FOB shipping point, the entry made by the purchaser to record the payment of the shipping charges, on the goods received,

For the goods shipped FOB shipping point, the entry made by the purchaser to record the payment of the shipping charges, on the goods received, would include (assume perpetual method is used)
a. debit to delivery expense
b. debit to merchandise inventory
c. debit to cash
d. credit to merchandise inventory
e. none

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