Under the Perpetual Inventory System, the Journal Entry to Record

Under the perpetual inventory system, the journal entry to record the freight paid by the seller on goods sold is:

A) $\begin{array}{c}\begin{array}{|l|}\hline \text {Cash}\\\hline \text {Sales Discount}\\\hline \text {Accounts Receivable}\\\hline\end{array}\end{array}$

B) $\begin{array}{c}\begin{array}{|l|}\hline \text {Delivery Expenses}\\\hline \text {Cash}\\\hline\end{array}\end{array}$
C) $\begin{array}{c}\begin{array}{|l|}\hline \text {Cash}\\\hline \text {Accounts Receivable}\\\hline\end{array}\end{array}$
D)
$\begin{array}{c}\begin{array}{|l|}\hline \text {Merchandise Inventory}\\\hline \text {Cash}\\\hline \end{array}\end{array}$