Materials purchased on account during the month totaled $190,000. Materials requisitioned and placed in production totaled $165,000. The journal entry to record the material purchase on account is

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The journal entry to record the material purchase on account is Materials Accounts Payable $190,000 credit and $190,000 debit, which is option B. This entry records the liability for the materials received but not yet paid for. Option A is incorrect as it records only the materials requisitioned in production. Option C is incorrect as it records cash payment for materials, which did not occur. Option D reverses the debit and credit, which is incorrect.

Materials Purchased on Account During the Month Totaled $190,000