QUESTION 13 13. Beeler Company paid $1,250 cash on freight for inventory purchased from Taylor Inc. What is the journal entry Beeler Co. should record for the freight costs if the goods were shipped FOB Shipping Point? a. Debit Transportation Out Expense, Credit Cost of Goods Sold b. Debit Inventory, Credit Cash C. Debit Transportation Out Expense, Credit Cash d. Debit Inventory, Credit Transportation Revenue e. No entry is needed by Beeler Co