Adelphia Manufacturing Issued $80,000 of Direct Materials and $10,000 of Indirect

Adelphia Manufacturing issued $80,000 of direct materials and $10,000 of indirect materials for production. Which of the following journal entries would correctly record the transaction?

A) $$\begin{array} { | c | r | r | } \hline \text { Raw Materials Inventory } & 90,000 & \\\hline \text { Finished Goods Inventory } & & 80,000 \\\hline \text { Work-in-Process Inventory (direct materials) } & & 10,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory (direct and indirect materials) } & 90,000 & \\\hline \text { Raw Materials Inventory } & & 90,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory (direct materials) } & 80,000 & \\\hline \text { Manufacturing Overhead (indirect materials) } & 10,000 & \\\hline \text { Raw Materials Inventory } & & 90,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Manufacturing Overhead (direct and indirect materials) } & 90,000 & \\\hline \text { Raw Materials Inventory } & & 90,000 \\\hline\end{array}$$