A manufacturer purchases $157,000 of raw materials on credit. The journal entry to record the purchase of raw materials consists of a: • Debit to Accounts Payable for $157,000; credit to Raw Materials Inventory for $157,000. • Debit to Raw Materials Inventory for $157,000; credit to Accounts Payable for $157,000. • Debit to Work in Process Inventory for $157,000; credit to Accounts Payable for $157,000. • Debit to Work in Process Inventory for $157,000; credit to Raw Materials Inventory for $157,000