Soledad Corporation had $36,000 of raw materials on hand on December 1. During the month, the Corporation purchased an additional $71,000 of raw materials. The journal entry to record the purchase of raw materials would include a(D was INCORRECT)

A) credit to Raw Materials of $107,000. B) debit to Raw Materials of $107,000. C) debit to Raw Materials of $71,000. D) credit to Raw Materials of $71,000.