Purchased $3985.00 in merchandise and accessories from Zippidy-Doo. The invoice number ZD211, credit terms are 1/10,n/30, and the goods are shipped FOB shipping point via a separate carrier. The transportation cost will be paid later upon the receipt of the freight invoice. Remember that Al.G Rhythm, Incorporated uses a perpetual inventory system and all merchandise purchase are debited to the Merchandise Inventory account. How would write the Journal Entry? What does FOB shipping stand for?