In a Manufacturing Company,the Purchase of Materials on Account Should $\begin{array}{|l|lcc|}\hline \text {Raw Material Inventory}\\\hline \text {Accounts Payable}\\\hline \end{array}$

In a manufacturing company,the purchase of materials on account should be recorded as follows:

A) $\begin{array}{|l|lcc|}\hline \text {Raw Material Inventory}\\\hline \text {Accounts Payable}\\\hline \end{array}$

B) $\begin{array}{|l|lcc|}\hline \text {Work-in-Process Inventory}\\\hline \text {Accounts Payable}\\\hline \end{array}$

C) $\begin{array}{|l|lcc|}\hline \text {Finished Goods Inventory}\\\hline \text {Accounts Payable}\\\hline \end{array}$

D) $\begin{array}{|l|lcc|}\hline \text {Accounts Payable}\\\hline \text {Raw Materials Inventory}\\\hline \end{array}$