Diagram, Ltd. is a manufacturer that uses job order costing. During March, the firm purchased $209,800 of raw materials on account. The Raw Materials Inventory account balance was $58,500 at the beginning of the month, and the total raw materials used to complete jobs during the month were $197,300 of direct materials and $13,800 of indirect materials. What journal entry should the firm record for the amount of raw materials purchased in March?

	a.	Debit Raw Materials Inventory $209,800; credit Accounts Payable $209,800.
	b.	Debit Factory Overhead $13,800; credit Raw Materials Inventory $13,800.
	c.	Debit Raw Materials Inventory $197,300; credit Accounts Payable $197,300.
	d.	Debit Work in Process Inventory $197,300; credit Raw Materials Inventory $197,300.
	e.	Debit Accounts Payable $211,100; credit Raw Materials Inventory $211,100.