Which of the following journal entries properly records the purchase of direct materials at Walton ...

Which of the following journal entries properly records the purchase of direct materials at Walton Industries?
A)
Accounts Payable Control   2,140,000
     Inventory: Raw and In-Process Control   2,140,000
B)
Inventory: Raw and In-Process Control   2,140,000
     Accounts Payable Control   2,140,000
C)
Inventory: Raw and In-Process Control   2,140,000
     Conversion Costs Allocated   2,140,000
D)
Conversion Costs Control   2,140,000
     Inventory: Raw and In-Process Control   2,140,000
E)
Conversion Costs Allocated   2,140,000
      Inventory: Raw and In-Process Control   2,140,000