Who bears the freight when the terms of sale are (a) FOB shipping point, (b) FOB destination? Name four accounts that would normally appear in the chart of accounts of a merchandising business but...

Who bears the freight when the terms of sale are (a) FOB shipping point, (b) FOB destination? Name four accounts that would normally appear in the chart of accounts of a merchandising business but would not appear in the chart of accounts of a service business.