Potter's Poetic Pottery manufactures customized ceramic vases, mugs, and plates with painted rhymes. In February, the manager pulled $1,500 worth of raw materials from inventory and put 90% into production as direct materials. The other 10% were items used around the factory on various jobs (indirect materials).

In a traditional Job Order Costing system, the above transaction in a manufacturing department would result in which of the following journal entries?