Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Fun 'N' Games manufactures various board games.For January there were no beginning inventories of direct materials,and no beginning or ending work-in-process.Only one indirect manufacturing cost category is currently in use,"Conversion Costs." Journal entries are recorded when materials are purchased and when conversion costs are allocated under backflush costing.

-Which of the journal entries properly records the incurrence of conversion costs?

A)
B)
C)
D)
E)