Mindy Hardware purchased some goods from its supplier with the purchase agreement stating FOB shipping point. Mindy Hardware had to pay an independent trucking company $75 dollar to deliver the goods to Mindy Hardware's store. Which of the following is correct? Select one: O a. a credit entry should be made to Merchandise Inventory for $75 O b. a debit entry shold be made to Delivery Expense for $75 a debit entry should be made to Transporation Expense for $75 O d. a debit entry should be made to Merchandise Inventory for $75