Nina Pipa Co. sold 6 pieces baby strollers to Baby Center Corp on credit terms of 2/10, n/30, FOB destination. The appropriate party paid the freight of $60 to Smile Delivery Co. Nina Pipa Co, uses perpetual inventory system. The journal entry to record the freight in the book of Nina Pipa Co. include a debit to Select one: a. Inventory, $60 b. No entry c. Transportation-in, $60 d. Freight-out, $60