Gullett Corporation had $28,000 of raw materials on hand on November 1. During the month, the Corporation purchased an additional $77,000 of raw materials. The journal entry to record the purchase of raw materials would include a:
A. credit to Raw Materials of $105,000
B. debit to Raw Materials of $105,000
C. credit to Raw Materials of $77,000
D. debit to Raw Materials of $77,000
Answer: D
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