Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Fun 'N' Games manufactures various board games. For January there were no beginning inventories of direct materials, and no beginning or ending work-in-process. Only one indirect manufacturing cost category is currently in use, "Conversion Costs."
Journal entries are recorded when materials are purchased and when conversion costs are allocated under backflush costing.

-Which of the journal entries properly records the incurrence of conversion costs?

A)

B)

C)

D)

E)