Blake Company Uses a Perpetual Inventory System Purchased Inventory from Snow

Blake Company uses a perpetual inventory system purchased inventory from Snow Company. The shipping costs were $650 and the terms of the shipment were FOB shipping point. Blake would have the following entry regarding the shipping charges:
a. There is no entry on Blake's books for this transaction.
b.
$\begin{array}{lrr} \text {Freight Expense. } &650\\ \text { Cash} &&650\\\end{array}$

c.
$\begin{array}{lrr} \text {Freight-Out } &650\\ \text {Cash } &&650\\\end{array}$

d.
$\begin{array}{lrr} \text { Inventory. } &650\\ \text {Cash } &&650\\\end{array}$