Purchased merchandise on $$ccount for $$4000$ and $$500$ for shipping FOB destination. Write the Journal Entry.

A$.$ Debit Inventory $4,500$; Credit Accounts Payable $4,000$; Credit Delivery Expense $500$

B$.$ Debit Inventory $4,000$; Credit Cash $4,000$

C$.$ Debit Accounts Payable $4,000$; Credit Inventory $4,000$

D$.$ Debit Inventory $4,000$; Credit Accounts Payable $4,000$