Given the following data: A manufacturer X acquires raw materials, on credit, for 100 CU The raw materials will be kept in inventory for a few days before being consumed The purchase of the raw matenals will be settled in two installments a first payment of 90 after 30 days and the balance after 45 days What is recorded in the balance sheet at the time of the acquisition? C AD 100 300 100 100 a d Labietes 100 100 b