How do you journalize on Feb 10: Paid for goods purchased on Feb 3?

Question

for feb 3 I put down Inventory and Accounts payable for $5,500.

Answer 1

What is the Journal Entry for: Sold goods to Smithsons for $700 that costs $300. Terms of n/30 were offered. As a courtesy to Smithsons, $125 of frieght was added to the invoice for which cash was paid directly to the UPS by Opals, INC?
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