On November 30, Janoch s Dog Kennel purchased $600 of merchandise on account from the Ganster Company. The goods were shipped F.O.B. shipping point. The freight charge of $40 was paid by Ganster Company and added to the invoice. The amount to record in the Purchases account is
In F.O.B Shipping point, the buyer have to paid back the delivery cost to the Seller, but the buyer does not put it on the purchase Account, they should put the Delivery cost in Freight in ccpunt
