Andrew Industries purchased $165,000 of raw complete jobs during the month were $141,000 of direct materials and $13,000 of indirect materials. What journal entry should Andrew use to account for direct materials used in March materials on account during the month of March, The beginning Raw Materials Inventory balance was $22,000, and the materials used to A. Debit Finished Goods Inventory $22,000; credit Raw Materials Inventory $22,000. B. Debit Raw Materials Inventory $141,000; credit Accounts Payable $141,000 C. Debit Work in Process Inventory $141,000; credit Raw Materials Inventory $141,000. D. Debit Raw Materials Inventory $153,000; credit Work in Process Inventory $153,000 E. Debit Work in Process Inventory $141,000; credit Accounts Payable $141,000. Reset Selection