Expense account for recording shipping costs paid by the seller.
A)Freight
B)Delivery Expense
C)Inventory
D)Sales discount
E)Purchases Returns and Allowances
F)Debit memo
G)Purchases discount
H)Trade discount

Delivery Expense

Costs associated with the transportation of goods from the place of production to the destination point or customer.

Shipping Costs

Expenses associated with the transportation of goods from one location to another, often borne by the seller or buyer as per the sales contract.