6. Bridgeport Corp., a public company using IFRS, signed a long-term non-cancellable purchase commitment with a major supplier to purchase raw materials at an annual cost of $2,400,000. At December 31,2022 , the raw materials to be purchased in 2023 have a market price of $2,113,000. Which of the following entries needs to be made by Blue Spruce as of December 31, 2022? a) dr. Raw Materials Inventory $287,000 b) dr. Loss on Purchase Contracts $287,000 c) dr. Liability for Onerous Contracts $287,000 d) No entry is required; the goods have not yet been received