Uniq Works Purchased Raw Materials Amounting to $122,000 on Account

Uniq Works purchased raw materials amounting to $122,000 on account and $19,000 for cash. The materials will be used to manufacture upholstery for furniture manufacturers on a contract basis. Which of the following journal entries correctly records this transaction?

A) $$\begin{array} { | l | r | r | } \hline \text { Accounts Payable } & 122,000 & \\\hline \text { Cash } & 19,000 & \\\hline \text { Raw Materials Inventory } & & 141,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Finished Goods Inventory } & 141,000 & \\\hline \text { Accounts Payable } & & 141,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 141,000 & \\\hline \text { Accounts Payable } & & 141,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Raw Materials Inventory } & 141,000 & \\\hline \text { Cash } & & 19,000 \\\hline \text { Accounts Payable } & & 122,000 \\\hline\end{array}$$