The Journal Entry to Record the Purchase of Merchandise on Account

The journal entry to record the purchase of merchandise on account for $2,750 with freight of $125 prepaid and added to the invoice is:

A) debit Purchases $2,750; credit Accounts Payable $2,750
B) debit Accounts Payable $2,875, debit Freight in $125; credit Purchases $2,750
C) debit Purchases $2,750, debit Freight In $125; credit Accounts Payable $2,875
D) debit Accounts Receivable $2,875; credit Sales $2,875