The journal entry to record the purchase on account of $900 of merchandise with freight of $65 prepaid by their supplier and added to the invoice is:

debit Accounts Receivable $965; credit Sales $965

debit Purchases $965; credit Accounts Payable $965

debit Accounts Payable $965, debit Freight in $65; credit Purchases $900

debit Purchases $900, debit Freight In $65; credit Accounts Payable $965