Refer to Figure 4-3 $\begin{array}{lc}\text { Materials and In Progress } & 40,000 \\\quad \text { Accounts Payable } && 40,000 \\\end{array}$

Refer to Figure 4-3. What will be the entry to record material purchases using the backflush approach? A)
$\begin{array}{lc}\text { Materials and In Progress } & 40,000 \\\quad \text { Accounts Payable } && 40,000 \\\end{array}$

B)
$\begin{array}{lc}\text { Materials } & 40,000 \\\quad \text { Accounts Payable } && 40,000 \\\end{array}$

C)
$\begin{array}{lc}\text { Accounts Payable } & 40,000 \\\quad \text { Materials and In Process } && 40,000 \\\end{array}$

D)
$\begin{array}{lc}\text { Accounts Payable } & 40,000 \\\text { Materials } && 40,000\end{array}$