The proper journal entry to record the purchase of $25,000 of raw materials on account would be: a. Jan 2 Inventory 25,000 Accounts Receivable 25,000 b. Jan 2 Inventory 25,000 Cash 25,000 c. Jan 2 Raw Material Inventory 25,000 Accounts Payable 25,000 d. Jan 2 Raw Material Inventory 25,000 Accounts Receivable 25,000