The proper journal entry to record the purchase of $25,000 of raw materials on account is: Jan 2 Raw Material Inventory Accounts Receivable 25,000 25.000 Jan 2 Raw Material inventory Accounts Payable 25,000 25,000 Jan 2 Inventory Accounts Receivable 25,000 25,000 Jan 2 Inventory Cash 25,000 25,000