Materials Purchased on Account During the Month Totaled $190,000

Multiple Choice

Materials purchased on account during the month totaled $190,000.Materials requisitioned and placed in production totaled $165,000.The journal entry to record the material purchase on account is

A) Materials 165,000
Accounts Payable 165,000
B) Materials 190,000
Accounts Payable 190,000
C) Materials 190,000
Cash 190,000
D) Accounts Payable 190,000
Materials 190,000