Which of the Following Entries Would Be Made to Record

Which of the following entries would be made to record the purchase of $20,000 of raw materials on account for Jake's Custom Furniture?

A)
$$\begin{array} { | l | l | l | l | } \hline \text { Accounts payable } & & 20,000 & \\\hline & \text { Work in process inventory } & & 20,000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \text { Work in process inventory } & & 20,000 & \\\hline & \text { Accounts payable } & & 20,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \text { Raw materials inventory } & & 20,000 & \\\hline & \text { Accounts payable } & & 20,000 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | l | } \hline \text { Accounts payable } & & 20,000 & \\\hline & \text { Materials inventory } & & 20,000 \\\hline\end{array}$$