materials purchased on account during the month totaled $190,000. materials requisitioned and placed in production totaled $165,000. the journal entry for the materials purchased on account is a. account debit credit materials 190,000 cash 190,000 b. account debit credit materials 165,000 accounts payable 165,000 c. account debit credit materials 190,000 accounts payable 190,000 d. account debit credit accounts payable 190,000 materials 190,000