Safe Search Calculalor Understanding the Business Transaction FCB Shipping Point, buyer pays invoice Majestic Products, Inc. purchased gceds from Fulton Corp. on Mar. 15, 2015, FOB shipping point. Boston Mar 15, 201s Trucking invoiced the freight on these goods to Majestic for $320 Under the perpetual inventory method the cost of freight paid by the buyer is part of the cost of merchandise FOB Destination, seller pays invoice Fun Supply Inc. sold goods to Marvel Games, Inc. on May 6, 2015, FOB destination. Mid States Trucking Inc invoiced the freight on these goods to Fun Supply for $265. Freight paid by the seller, FOB destination, is a May 6, 2015 seling expense. FOB Shipping point, seler prepays freight Fun Supply Inc. sold goods to Marvel Games, Inc, on May 19, 2015, FCB shipping point. Mid States Trucking May 19, 2015 Inc. involced the freight on these goods to Fun Supply for $240. Freight paid by the seller Foe shipping point, s invoiced to the customer. Recording in the Accounting System FOB Shipping Point, buyer pays invoice lournalize the freight transaction for Majestic Products, Inc