Which of the Following Pair of Journal Entries Correctly Records

Multiple Choice

Which of the following pair of journal entries correctly records the current month's activity where $125,000 of raw material was purchased for cash,and $75,000 of direct material and $30,000 of indirect materials were used in the production process?

A) $\begin{array}{llr} \text { Cash } &125,000\\ \text {Raw Materials Inventory } &&125,000\\\\ \text { Raw Materials Inventory} &105,000\\ \text { Goods in Process Inventory } &&75,000\\ \text {Factory Overhead } &&30,000\\\end{array}$

B) $\begin{array}{ll}\text { Raw Materials Inventory } & 125,000 \\\text { Cash } &&125,000 \\& \\\text { Goods in Process Inventory } & 75,000 \\\text { Factory Overhead } & 30,000 \\\quad \text { Raw Materials Inventory } &&105,000\end{array}$

C) $\begin{array}{lr}\text { Raw Materials Inventory } & 125,000 \\\text { Cash } && 125,000\\\text { Raw Materials Inventory } & 105,000 \\\text { Goods in Process Inventory } &&75,000 \\\text { Factory Overhead }&&30,000\end{array}$
D) $\begin{array}{llr} \text { Cash } &125,000\\ \text {Raw Materials Inventory } &&125,000\\\\ \text {Goods in Process Inventory } &75,000\\ \text { Factory Overhead } &30,000\\ \text { Raw Materials Inventory } &&105,000\\\end{array}$



E) $\begin{array}{llr} \text { Raw Materials Inventory } &125,000\\ \text { Cash} &&125,000\\\\ \text {Goods in Process Inventory } &125,000\\ \text { Raw Materials Inventory } &&125,000\\\end{array}$