questions about shipping charges

'A78..H119 13. WHAT ARE SHIPPING CHARGES CALLED WHEN THE SELLER PAYS? 1A. 1B. FREIGHT OUT FOB DESTINATION FOB SHIPPING POINT 1C. 14. WHAT ARE SHIPPING CHARGES CALLED WHEN THE PURCHASER PAYS? 1A 1B. 16. FREIGHT IN FOB DESTINATION FOB SHIPPING POINT 5. HOW ARE THEY RECORDED ON THE SELLER'S BOOKS WHEN THE SELLER PAYS? 1A. 1B. 1C. DR. FREIGHT IN, CR. CASH DR. FREIGHT OUT, CR. CASH NONE OF THE ABOVE 16. HOW ARE THEY RECORDED ON THE PURCHASER'S BOOKS WHEN THE PURCHASER'S PAYS? 1A. 18. 1C. DR. FREIGHT IN, CR. CASH DR. FREIGHT OUT, CR. CASH NONE OF THE ABOVE 17. IN WHAT SECTION OFTHE INCOME STATEMENT IS THE FREIGHT CHARGE SHOWN WHEN THE PURCHASER PAYS THE FREIGHT? 1A. 1B. COST OF GOODS SOLD GENERAL EXPENSES SELLING EXPENSES 1C. 18. IN WHAT SECTION OFTHE INCOME STATEMENT IS THE FREIGHT CHARGE SHOWN WHEN THE SELLER PAYS THE FREIGHT? 1A. 1B. 1C. COST OF GOODS SOLD GENERAL EXPENSES SELLING EXPENSES