Uniq Works purchased raw materials amounting to $121,000 on account and $17,000 for cash. The materials will be used to manufacture upholstery for furniture manufacturers on a contract basis. Which of the following journal entries correctly records this transaction? O A. Work-in-Process Inventory138,000 OB. Finished Goods Inventory O C. Accounts Payable Accounts Payable 138,000 138,000 Accounts Payable 138,000 121,000 Cash Raw Materials Inventory 138,000 OD. Raw Materials Inventory 138,000 Cash 17,000 Accounts Payable 121,000