The Entry to Record the Purchase of a Machine on Account

The entry to record the purchase of a machine on account that costs $20,000,set-up fees,$1,000,and freight,$500,would be:

A) debit Machinery $20,000; credit Accounts Payable $20,000.
B) debit Machinery $21,500; credit Accounts Payable $21,500.
C) debit Machinery $20,000,debit Expenses $1,500; and credit Accounts Payable $21,500.
D) debit Machinery $20,500; credit Accounts Payable $20,500.