Uniq Works Purchased Raw Materials Amounting to $126,000 on Account

Uniq Works purchased raw materials amounting to $126,000 on account and $16,000 for cash.The materials will be used to manufacture upholstery for furniture manufacturers on a contract basis.Which of the following journal entries correctly records this transaction?

A) $\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & 126,000 & \\\hline \text { Cash } & 16,000 & \\\hline \text { Raw Materials Inventory } & & 142,000 \\\hline\end{array}$
B) $\begin{array} { | c | r | r | } \hline \text { Finished Goods Inventory } & 142,000 & \\\hline \text { Accounts Payable } & & 142,000 \\\hline\end{array}$
C) $\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 142,000 & \\\hline \text { Accounts Payable } & & 142,000 \\\hline\end{array}$
D) $\begin{array} { | l | r | r | } \hline \text { Raw Materials Inventory } & 142,000 & \\\hline \text { Cash } & & 16,000 \\\hline \text { Accounts Payable } & & 126,000 \\\hline\end{array}$