If the shipping terms are FOB shipping point and the freight bill is $200, the purchaser, using a perpetual inventory system would record payment of the freight with a debit to O A Inventory and credit to Purchases Discounts for $200 OB. Purchases Discounts and credit to Inventory for $200 00. Accounts Payable and credit to Inventory for $200 OD. Inventory and credit to Cash for $200