Carlton Manufacturing Company Purchased $65,000 of Raw Materials on Account

Carlton Manufacturing Company purchased $65,000 of raw materials on account. The materials will be used to produce furniture. Which of the following journal entries correctly records this transaction?

A) $$\begin{array} { | l | r | r | } \hline \text { Accounts payable } & 65,000 & \\\hline \text { Materials inventory } & & 65,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Finished goods inventory } & 65,000 & \\\hline \text { Accounts payable } & & 65,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Work in process inventory } & 65,000 & \\\hline \text { Accounts payable } & & 65,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Materials inventory } & 65,000 & \\\hline \text { Accounts payable } & & 65,000 \\\hline\end{array}$$