How to create a schedule of cost of goods sold?

Freight-In is a part of COGS. It is usually included in Purchase amount but you can also break it out if you want to track it. It would go under purchases. Freight-Out is a Selling expense. Your list of accounts is out of proper sequence, put it in the correct order and you may be better able to see what goes where. You also have the Income Statement - mixed in - with the Balance Sheet - a definite no no.