The journal entry to record the purchase of merchandise on account for $2,750 with freight of $125 prepaid by their supplier and added to the invoice is:
Debit Purchases $2,750; credit Accounts Payable $2,750
Debit Accounts Payable $2,875, debit Freight in $125; credit Purchases $2,750
Debit Purchases $2,750, debit Freight In $125; credit Accounts Payable $2,875
Debit Accounts Receivable $2,875; credit Sales $2,875