In a Job Order Costing System, the Purchase of Materials $\quad$

In a job order costing system, the purchase of materials on account should be recorded as follows:

A) Materials Inventory $\quad$ XX
$\quad$$\quad$$\quad$ Work in Process Inventory $\quad$ XX

B) Materials Inventory $\quad$ XX
$\quad$$\quad$$\quad$$\quad$ Accounts Payable $\quad$ XX

C) Work in Process Inventory $\quad$ XX
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Accounts Payable $\quad$ XX

D) Accounts Payable $\quad$ XX
$\quad$$\quad$$\quad$ Materials Inventory $\quad$ XX