A 60-day, 10% note for $8,000, dated April 15, is received from a customer on account. The face value of the note is
A) $8,600
B) $7,200
C) $8,800
D) $8,000

Paid $49 COD shipping charges on merchandise purchased for resale, terms FOB shipping point.

Does this amount get journalized to Merchandise Inventory (transportation-in) or to Postage?