What Is the Appropriate Journal Entry If $150 000 of Materials

What is the appropriate journal entry if $150 000 of materials were purchased on account for the month of August?
A)
$\begin{array} { l c c } \text { Manufacturing Allocated } & 150000 \\\text { Accounts Receivable Control } && 150000 \\\end{array}$

B)
$\begin{array} { l c c } \text { Manufacturing Overhead Control } & 150000 \\\text { Accounts Receivable Control } && 150000 \\\end{array}$

C)
$\begin{array} { l c c } \text { Materials Control } & 150000 & \\\text { Accounts Payable Control } & & 150000 \\\end{array}$

D)
$\begin{array} { l c c } \text { Work-in-Process Control } & 150000 & \\\text { Accounts Payable Control } & & 150000\end{array}$