In a Manufacturing Company,the Purchase of Raw Materials on Account $$\begin{array}{|l|}\hline \text {Raw Material Inventory}\\\hline \text {Accounts Payable}\\\hline\end{array}$$

In a manufacturing company,the purchase of raw materials on account should be recorded as follows:

A)
$$\begin{array}{|l|}\hline \text {Raw Material Inventory}\\\hline \text {Accounts Payable}\\\hline\end{array}$$
B)
$$\begin{array}{|l|}\hline \text {Work-in-Process Inventory}\\\hline \text {Accounts Payable}\\\hline\end{array}$$
C)
$$\begin{array}{|l|}\hline \text {Finished Goods Inventory}\\\hline \text {Accounts Payable}\\\hline\end{array}$$
D)
$$\begin{array}{|l|}\hline \text {Accounts Payable}\\\hline \text {Raw Materials Inventory}\\\hline\end{array}$$