Requirement $1.$ Record the proper journal entry for each transaction. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

a$.$ $$190,000$ of materials was purchased on account. Record the entry.

$\backslash$table$[[$Journal Entry$],[$Date$,$Accounts,Debit,Credit$],[$a$.,,,],[,,,],[,,,],[,,,]]$