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 $250,000 of raw material was purchased for cash and $150,000 of direct material and $60,000 of indirect materials were used in the production process?

A) $\begin{array}{llr} \text { Cash } &250,000\\ \text {Raw Materials Inventory } &&250,000\\\\ \text { Raw Materials Inventory} &210,000\\ \text { Goods in Process Inventory } &&150,000\\ \text {Factory Overhead } &&60,000\\\end{array}$


B) $\begin{array}{llr} \text { Raw Materials Inventory } &250,000\\ \text { Cash} &&250,000\\\\ \text {Goods in Process Inventory } &150,000\\\text { Factory Overhead }&60,000\\ \text { Raw Materials Inventory } &&210,000\\\end{array}$


C) $\begin{array}{lr}\text { Raw Materials Inventory } & 250,000 \\\text { Cash } &&250,000\\\text { Raw Materials Inventory } & 210,000 \\\text { Goods in Process Inventory } &&150,000 \\\text { Factory Overhead }&&60,000\end{array}$

D) $\begin{array}{llr} \text { Cash } &250,000\\ \text {Raw Materials Inventory } &&250,000\\\\ \text { Goods in Process Inventory } &150,000\\ \text {Factory Overhead } &60,000\\ \text {Raw Materials Inventory } &&210,000\\\end{array}$



E) $\begin{array}{llr} \text { Raw Materials Inventory } &250,000\\ \text { Cash} &&250,000\\\\ \text {Goods in Process Inventory } &250,000\\ \text { Raw Materials Inventory } &&250,000\\\end{array}$