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) $$\begin{array} { | l| r | r | } \hline \text { Accounts Receivable } & \text { XX } & \\\hline \text { Freight Out } & & \text { XX } \\\hline \text { Sales Revenue } & & \text { XX } \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Delivery Expenses } & \mathrm { XX } & \\\hline \text { Cash } & & \mathrm { XX } \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & \text { XX } & \\\hline \text { Cash } & & \mathrm { XX } \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Merchandise Inventory } & \mathrm { XX } & \\\hline \text { Cash } & & \mathrm { XX } \\\hline\end{array}$$