A corporation is a manufacturer that uses job$-$order costing. The company has supplied the following data for the just completed year:

Raw materials purchased on account Raw materials $($all direct$)$ requisitioned for use in production

$$520,000$

$$467,000$

What is the journal entry to record raw materials used in production?

Work In Process

$520,000$

Raw Materials

$520,000$

Raw Materials

$520,000,520,000$

Work in Process

Work in Process

Raw Materials

$467,000,467,000$