X The cost of having merchandise delivered to the store is part of the cost of getting the inventory ready to sell. All costs incurred to get inventory ready to sell are included as part of Inventory account with a debit. Freight-out or delivery expense is used only for cost of shipping merchandise to customers. Swifty Company uses a perpetual inventory system and on November 30 purchased merchandise for which it must pay the shipping charges. Which of the following is one part of the required journal entry when Swifty pays the shipping charges of $420? A debit to Inventory for $420 A debit to Cash for $420 A debit to Freight-Out for $420 A debit to Delivery Expense for $420