When goods are shipped FOB destination and the seller pays the freight charges, the buyer

A) journalizes a reduction for the cost of the merchandise
B) journalizes a reimbursement to the seller
C) does not take a discount
D) makes no journal entry for the freight

When goods are shipped FOB (Free On Board) destination, the seller owns the goods during transit and is responsible for any loss or damage until the goods reach the buyer's location. The seller pays the freight charges, and since the shipping cost is the seller's responsibility, the buyer does not make any journal entry for the freight charges.