Under the perpetual inventory$$ system, the journal entry to record$$ $$200$ for freight paid by the seller on goods sold$$ is:

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Part $1$

A$.$

Merchandise Inventory

$200$

$$Cash

$200$

B$.$

Cash

$200$

$$Delivery Expense

$200$

C$.$

Cost of Goods Sold

$200$

$$Cash

$200$

D$.$

Delivery Expense

$200$

$$Cash

$200$