Just give me the answer/ result. No need to explain or details about it. Thank you very much.

Freight costs paid by a seller on merchandise sold to customers will cause an increase O to the cost of goods sold of the seller. O in operating expenses for the seller. O in the selling expenses of the buyer. O to a contra revenue account of the seller. Assuming the company uses the earnings approach for revenue recognition, a company uses the Sales Returns and Allowances account to record O a discount received from a supplier to encourage prompt payment. O customer returns of prior sales. O a discount offered for a large quantity purchase. O returns of inventory to suppliers