Burton Company Purchased $45,000 of Raw Materials on Account

Burton Company purchased $45,000 of raw materials on account.Which one of the following journal entries should Burton record for this transaction?

A) Work in Process Inventory 45,000
Raw Materials Inventory 45,000
B) Raw Materials Inventory 45,000
Accounts Payable 45,000
C) Work in Process Inventory 45,000
Accounts Payable 45,000
D) Accounts Payable 45,000
Raw Materials Inventory 45,000
E) None of the answer choices is correct.