Uniq Works Purchased Raw Materials Amounting to $125,000 on Account

Uniq Works purchased raw materials amounting to $125,000 on account and $15,000 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) $\begin{array}{|r|r|r|}\hline \text { Accounts Payable } & 125,000 \\\hline \text { Cash } & 15,000 \\\hline \text { Raw Materials Inventory } &&140,000 \\\hline\end{array}$
B) $$\begin{array} { | c | r | r | } \hline \text { Finished Goods Inventory } & 140,000 & \\\hline \text { Accounts Payable } & & 140,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 140,000 & \\\hline \text { Accounts Payable } & & 140,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Raw Materials Inventory } & 140,000 & \\\hline \text { Cash } & & 15,000 \\\hline \text { Accounts Payable } & & 125,000 \\\hline\end{array}$$