On September 3, Pine Company purchased $30,000 of raw materials for cash. Which of the following journal entries is correctly recorded? O DR: Work in Process inventory $30,000; CR: Raw Materials Inventory $30,000 DR: Accounts Payable $30,000; CR: Raw Materials Inventory $30,000 ODR: Raw Materials Inventory $30,000; CR: Accounts Payable $30,000 DR: Raw Materials Inventory $30,000; CR: Cash $30,000