On 1/7/2020 Liverpool Co. sold

goods to Everton Co. for $25000

(FOB destination). On 5/7/2020,

Aramex (transporter) deliver the

goods to Everton store and the fright

charge was $300. The entry

recorded by Liverpool. Co is:

Select one:

a. No entry

b. Dr. Inventory 300 Cr. Cash 300

c. Dr. Fright out 300 Cr. Cash

300

d. Dr. Fright in 300 Cr Cash 300