Multiple Choice Debit Raw Materials Inventory $91,000; credit Accounts Payable $91,000. Debit Raw Materials Inventory $91,000; credit Finished Goods Inventory $91,000. Debit Cost of Goods Sold $91,000; credit Finished Goods Inventory $91,000. Debit Work in Process Inventory $91,000; credit Raw Materials Inventory $91,000. Debit Work in Process Inventory $91,000; credit Cost of Goods Sold $91,000