The journal entry for the purchase of $$39,774$ of raw materials is

a$.$

$\backslash$table$[[$Materials$,39,774],[$Accounts Payable,$39,774]]$

b$.$

$\backslash$table$[[$Materials$,39,774],[$Accounts Receivable,$39,774]]$

c$.$

Inventory

$39,774$

Accounts Receivable

$39,774$

d$.$

Inventory

$39,774$

Cash

$39,774$