The account to which transportation charges on incoming merchandise are generally entered is Oa. Freight-Out Ob. FOB-In. Oc. Freight-in. Od Delivery-In. If the seller permits merchandise to be returned or an allowance to be made, it is customary for the seller to issue an) Oa. allowance memorandum. Ob. return memorandum. Oo. credit memorandum. Od. debit memorandum. Merchandise returned by the customer for a refund is called a Oa. credit memo Ob. debit memo. Oc. sales allowance. Od. sales return The account to which transportation charges on incoming merchandise are generally entered is a. Freight-Out Ob. FOB-In c. Freight-in Od. Delivery in A journal designed for entering only sales on account is called the Oa. cash payments journal . Ob. general journal. Oc. sales journal. Od. cash receipts journal. A cash payments journal is a special journal used to record all of the following EXCEPT Oa. an asset accepted as payment by a supplier. Ob. a cash purchase of supplies. Oc. a cash withdrawal by the owner. Od. a payment of an expense by check