Andrew Industries Purchased $165,000 of Raw Materials on Account During

question 185

Multiple Choice

Andrew Industries purchased $165,000 of raw materials on account during the month of March.The beginning Raw Materials Inventory balance was $22,000,and the materials used to complete jobs during the month were $141,000 of direct materials and $13,000 of indirect materials.
-What journal entry should Andrew use to account for direct materials used in March:

• A)Debit Raw Materials Inventory $141,000; credit Accounts Payable $141,000.
• B)Debit Work in Process Inventory $141,000; credit Raw Materials Inventory $141,000.
• C)Debit Work in Process Inventory $141,000; credit Accounts Payable $141,000.
• D)Debit Finished Goods Inventory $22,000; credit Raw Materials Inventory $22,000.
• E)Debit Raw Materials Inventory $153,000; credit Work in Process Inventory $153,000.

---

Definitions:

Suprachiasmatic Nucleus

A small region of the brain in the hypothalamus responsible for controlling circadian rhythms.

Pineal Gland

A small endocrine gland in the brain that produces melatonin, a hormone that regulates sleep patterns.

Pituitary Gland

A small, pea-sized gland located at the base of the brain, crucial for regulating vital bodily functions and the endocrine system by releasing various hormones.

Biological Clock

An internal mechanism in organisms that controls the timing of bodily functions and behaviors in a roughly 24-hour cycle.