caption: Access the text alternative for slide images.
exif: {"Image DocumentName": "Access the text alternative for slide images.", "Image ImageDescription": "Transportation Costs. Z-Mart purchased merchandise on terms of F O B shipping point. The transportation charge is  75. When a buyer is responsible for paying transportation costs (FOB shipping point), the payment is made to a carrier or directly to the seller depending on the agreement. The cost principle requires that any necessary transportation costs of a buyer (often called transportation-in or freight-in) be included as part of the cost of purchased merchandise. Z-Mart\u2019s entry to record a  75 freight charge from an independent carrier for merchandise purchased FOB shipping point is a debit to Merchandise Inventory and a credit to Cash for  75. Access the text alternative for slide images. Learning Objective P1: Analyze and record transactions for merchandise purchases using a perpetual system.", "Image XResolution": "200", "Image YResolution": "200", "Image ResolutionUnit": "Pixels/Inch", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}