The journal entry to record the purchase of merchandise on account for $3,450 with freight of $195 prepaid by their supplier and added to the invoice is

A. debit Accounts Receivable $3,645; credit Sales $3,645

B. debit Purchases $3,450, debit Freight In $195; credit Accounts Payable $3,645

C. debit Purchases $3,450; credit Accounts Payable $3,450

D. debit Accounts Payable $3,645, credit Freight in $195; credit Purchases $3,450