Use the information below to answer the following question(s) .Roller Sports Ltd.manufactures various skateboards.For March there were no beginning inventories of direct materials, and no beginning or ending work-in-process.Only one indirect manufacturing cost category is currently in use, "Conversion Costs." Journal entries are recorded when materials are purchased and when conversion costs are allocated under backflush costing.Following is financial information for March. 
-Which of the following journal entries properly records the purchase of direct materials at Roller Sports Ltd.?
Definitions:
Warranty Cost
Expenses associated with the repair, replacement, or refund for products within their warranty period.
Actual Warranty Costs
The real expenses incurred by a company to repair or replace products under warranty.
Journal Entries
The method by which transactions are entered into an accounting system, typically involving a debit to one or more accounts and a credit to another.
Warranty on Parts
A guarantee provided by a manufacturer or seller regarding the condition of parts or components and their performance over a specified period.
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