The entry to record the settlement of a purchase on account amounting to P100,000 and freight of P10,000 on a purchase transaction with terms of FOB destination, freight collect is

A. Freight in................ ................ ................ ................ ............. 110,000 Cash ................ ................ ................ ................ ........ 110,000

B. Accounts payable................ ................ ................ ................ 100,000 Cash................ ................ ................ ................ ..... 100,000

C. Accounts payable................ ................ ................ ................ 90,000 Cash ................ ................ ................ ................ ........ 90,000

D. Freight out................ ................ ................ ................ ........... 10,000 Accounts receivable................ ................ ................ ... 10,000

What letter is the answer ?