I'm confused about the payment for delivery charges for Pit Bull Sings T-shirts.

I'm working on my critical thinking assignment for Module 3 in ACT 300. I'm confused about the payment for delivery charges for Pit Bull Sings T-shirts. I can't figure out if it needs to be entered under Merchandise Inventory or if I'm supposed to have a separate journal entry for the $200 (debit) and then $200 credit under cash.