From January 2 to January 19 , the production supervisor used three requisition forms to remove $2,000 of direct materials from the storeroom. From January 20 tc January 31 , two additional requisition forms for $1,000 of direct materials were used. The first three forms revealed that the direct materials were used for Job 101 the last two requisitions were for Job 102. Thus, for January, the cost sheet for Job 101 would have a total of $2,000 in direct materials posted, and the cost sheet for Job 102 would have a total of $100 in direct materials posted. In addition, the following entry would be made: A) debit Accounts Payable $3,000 and credit Materials Inventory $3,000 B) debit Materials Inventory $3,000 and credit Accounts Payable $3,000 C) debit Materials Inventory $3,000 and credit Work-in-Process Inventory $3,000 D) debit Work-in-Process Inventory $3,000 and credit Materials Inventory $3,000 E) none of the above