Mendoza company purchased on credit $100,000 of raw materials to be used in the manufacturing of furniture. The journal entry to record this transaction is...

A. debit Raw Materials Inventory $100,000; credit Accounts Payable $100,000

B. debit Accounts Payable $100,000; credit Raw Materials Inventory $100,000

C. debit Work in Process Inventory $100,000; credit Accounts Payable $100,000

D. debit Accounts Payable $100,000; credit Work in Process Inventory $100,000