Answer :
Answer: d. Materials190,000 Accounts Payable190,000
Explanation:
The goods were purchased ON Account meaning that they were credit sales.
Since they were Credit sales that would mean that the Company now has Creditors (Account Payables).
The correct Journal Entry would therefore be to DEBIT the materials (Asset) account with $190,000 and CREDIT the Accounts Payable Account by the same amount to show that it was a credit purchase.