Under the Perpetual Inventory System,the Journal Entry to Record the Freight

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

A) $$\begin{array} { | l | l | l | } \hline \text { Cash } & \chi \chi & \\\hline \text { Sales Discount } & & \chi \chi \\\hline \text { Accounts Receivable } & & \chi \chi \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Delivery Expenses } & \chi \chi & \\\hline \text { Cash } & & \chi \chi \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Cash } & \chi \chi & \\\hline \text { Accounts Receivable } & & \chi \chi \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Merchandise Inventory } & \chi \chi & \\\hline \text { Cash } & & \chi \chi \\\hline\end{array}$$