Swifty Company recently made a $$9600$ purchase from a major supplier. Shipping costs were $$170,$ terms FOB shipping point. To record this purchase, Swifty Company will need to debit the

Cost of Goods Sold account for $$170.$

Cost of Goods Sold account for $$9770.$

Merchandise Inventory account for $$9770.$

Merchandise Inventory account for $$9600.$