What is the appropriate journal entry if $100,000 of materia…

What is the appropriate journal entry if $100,000 of materials were purchased on account for the month of August? A) Work-in-Process Control                        100,000         Accounts Payable Control                                                      100,000 B) Manufacturing Overhead Control          100,000         Accounts Receivable Control                                                100,000 C) Manufacturing Allocated                        100,000         Accounts Receivable Control                                                100,000 D) Materials Control                                     100,000         Accounts Payable Control                                                     100,000