The Journal Entry to Record the Purchase of Raw Materials

The journal entry to record the purchase of raw materials on account involves a

A) debit to Accounts Payable and a credit to Raw Materials Inventory.
B) debit to Raw Materials Inventory and a credit to Accounts Payable.
C) debit to Raw Materials Inventory and a credit to Cash.
D) debit to Work-In-Process Inventory and a credit to Raw Materials Inventory.