If a company uses a periodic inventory system when recording its purchases and sales of inventory, the entry to record the freight charges on a purchase of merchandise on account would include: Multiple Choice a debit to Freight in and a credit to Accounts Payable a debit to Merchandise Inventory and a credit to Accounts Payable a debit to Accounts Payable and a credit to Freight in a debit to Accounts Payable and a credit to Merchandise Inventory