Which of the Following Entries Would Be Made to Record

Which of the following entries would be made to record the purchase of $20,000 of raw materials?

A)
$\begin{array} { | l | l | l | l | } \hline \text { WIP Inventory } & & 20,000 & \\\hline & \text { Accounts payable } & & 20,000 \\\hline\end{array}$
B)
$\begin{array} { | l | l | l | l | } \hline \text { Accounts payable } & & 20,000 & \\\hline & \text { WIP Inventory } & & 20,000 \\\hline\end{array}$
C)
$\begin{array} { | l | l | l | l | } \hline \text { Raw Materials Inventory } & & 20,000 & \\\hline & \text { Accounts payable } & & 20,000 \\\hline\end{array}$
D)
$\begin{array} { | l | l | l | l | } \hline \text { Accounts payable } & & 20,000 & \\\hline & \text { Raw Materials Inventory } & & 20,000 \\\hline\end{array}$