Hallelujah Company Uses a Job- Order- Cost System and Had

Hallelujah Company uses a job- order- cost system and had the following data available:
$\begin{array}{ll}\text { Beginningdirect-materialsinventory } & \$ 26,000 \\\text { BeginningWIP inventory } & 64,000 \\\text { Beginningfinished-goods inventory } & 58,000 \\\text { Direct materialspurchased on account } & 148,000 \\\text { Direct materialsrequisitioned } & 82,000\\\text { Direct- labor cost incurred } & 130,000 \\\text { Factory overhead incurred } & 146,000 \\\text { Cost of goods completed } & 292,000 \\\text { Cost of goods sold } & 256,000 \\\text { Overhead application rate } & 125 \%\end{array}$ (as a percent of direct- labor cost)
The journal entry to record the purchase of direct materials would include a:

A) credit to WIP Inventory for $148,000
B) credit to Direct- Materials Inventory for $148,000
C) debit to WIP Inventory for $148,000
D) debit to Direct- Materials Inventory for $148,000