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A bill of lading is a crucial document in the shipping and logistics industry, serving as a contract between the shipper and the carrier. The correct answer includes essential details that must be present on this document.

The shipper's name and address identifies the party sending the goods, which is important for both the carrier and the recipient to confirm the origin of the shipment. A description of the goods is necessary to clearly identify what is being transported, ensuring that both the carrier and the receiver understand the nature of the shipment. Additionally, stating who pays the freight charges delineates the financial responsibilities associated with the shipping agreement, which is vital for accounting and logistical purposes.

Each of the other options lacks important information that is typically required on a bill of lading. For example, financial records are not relevant to the bill of lading. Similarly, stating only the destination does not provide the necessary context or detail about the shipment itself. Lastly, while a delivery schedule can be significant in logistics, it is not a standard requirement on the bill of lading itself. Thus, including the shipper's name and address, a description of the goods, and the freight payment responsibility captures the fundamental requirements of a bill of lading.