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Uniq Works purchased raw materials amounting to $ 129 comma 000$129,000 on account and $ 16 comma 000$16,000 for cash. The materials will be used

Uniq Works purchased raw materials amounting to $ 129 comma 000$129,000 on account and $ 16 comma 000$16,000 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?

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