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) $\begin{array}{c}\begin{array}{|l|}\hline \text {Purchases}\\\hline \text {Accounts Payable}\\\hline\end{array}\end{array}$

B) $\begin{array}{c}\begin{array}{|l|}\hline \text {Merchandise Inventory}\\\hline \text {Accounts Payable }\\\hline\end{array}\end{array}$

C) $\begin{array}{c}\begin{array}{|l|}\hline \text {Freight In}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\\\hline \text {Cash }\\\hline\end{array}\end{array}$
D) $\begin{array}{c}\begin{array}{|l|}\hline \text {Accounts Payable}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\\\hline \text {Cash }\\\hline\end{array}\end{array}$