Which of the Following Is the Correct Journal Entry for Freight

Which of the following is the correct journal entry for freight paid on goods purchased by a merchandiser using the periodic inventory system?

A) $$\begin{array} { | l | r | r | } \hline \text { Purchases } & \chi \chi & \\\hline \text { Accounts Payable } & & \chi \chi \\\hline\end{array}$$
B) $$\begin{array} { | c | r | l | } \hline \text { Merchandise Inventory } & \chi \chi & \\\hline \text { Accounts Payable } & & \chi \chi \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Freight In } & \chi \chi & \\\hline \text { Cash } & & \chi \chi \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & \chi \chi & \\\hline \text { Cash } & & \chi \chi \\\hline\end{array}$$