Which of the Following Journal Entries Correctly Records the Current

Multiple Choice

Which of the following journal entries correctly records the current month's activity where $60,000 of direct material and $17,000 of indirect materials were used in the production process?

A) $\begin{array}{llr} \text { Raw Materrals Inventory } &77,000\\ \text { Goods in Process Inventory } &&60,000\\ \text {Factory Overhead } &&17,000\end{array}$

B) $\begin{array}{llr} \text {Goods in Process } &77,000\\ \text { Raw Materials Inventory } &&77,000\\\end{array}$

C) $\begin{array}{ll}\text { Goods in Process } & 17,000 \\\text { Factory Overhead } & 60,000\\\text { cash }&&77,000\end{array}$
D) $\begin{array}{l}\text { Goods in Process } & 60,000 \\\text { Factory Overhead } & 17,000\\\text { Raw Materials Inventory}&&77.00\end{array}$

E) $\begin{array}{llr} \text { Raw Materials Inventory } &77,000\\ \text { Cash } &&77,000\\\end{array}$