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

Use the information below to answer the following question(s) .Roller Sports Ltd.manufactures various skateboards.For March 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.Following is financial information for March.
-Which of the journal entries properly records the incurrence of conversion costs?

A)
B)
C)
D)
E)