Answer the Following Question(s) Using the Information Below

Answer the following question(s) using the information below.
Walton Industries uses backflush costing. For March, there were no beginning inventories of direct materials and no beginning or ending work-in-process. Conversion costs is the only indirect manufacturing cost category currently used. Journal entries are recorded when actual costs are incurred, at completion of finished goods, and at sale of finished goods, under backflush costing.

-Which of the following journal entries properly records the purchase of direct materials at Walton Industries?

A)

B)

C)

D)

E)