When Clara Company pays cash for the freight costs of $200 on its purchase from supplier Great Company. The entry on Clara Company's books using periodic inventory system is as follows: . Debit Freight out $200 and credit Cash $200 O b. Debit Merchandise inventory $200 and credit Cash $200 O c. Debit Freight in $200 and credit Cash $200 O d. Debit Cost of goods sold $200 and credit Cash $200