Roller Sports Ltd. manufactures various skateboards. For March there were no beginning inventories of direct materials, and no beginning or ending work-in- process. Only one indirect manufacturing cost category is currently in use, "Conversion Costs." Journal entries are recorded when materials are purchased and when conversion costs are allocated under backflush costing. Following is financial information for March. Actual Conversion costs $300,000 Direct materials purchased $195,000 Units produced 9,900 Units sold 9,100 Which of the following journal entries properly records the purchase of direct materials at Roller Sports Ltd.? O Conversion Costs 195,000 Accounts Payable Control 195,000 Accounts Payable Control 195,000 Finished Goods Inventory 195,000 Inventory: Raw and in Process Control 195,000 Conversion Costs 195,000 Accounts Payable Control 195,000 Inventory: Raw and in Process Control 195,000 Inventory: Raw and in Process Control 195,000 Accounts Payable Control 195,000