So the question is asking me to make a proper journal entry from the following transaction, but im a bit confused on the proper debits and credits and why it matters if the transaction was local. Would I be debiting cash 356 and crediting accounts payable 356? This is the following transaction:

December 12 Issued check number 10040 for $356 as payment in full of freight invoice D3333, received today from Daly Freight Company. Daly Freight Company makes most of the local customer deliveries of merchandise for Uptight Tools.