ABC purchases $1,000 of merchandise on account. ABC's journal entry to record this transaction includes a _________

A. debit to inventory of $1,000 and a credit to accounts receivable of $1,000

B. debit to accounts receivable of $1,000 and a credit to inventory of $1,000

C. debit to inventory of $1,000 and a credit to accounts payable of $1,000

D. debit to accounts payable of $1,000 and a credit to inventory of $1,000