Andrew industries purchased $165,000 of raw materials on account during the month of march. the beginning raw materials inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 of direct materials and $13,000 of indirect materials. what journal entry should andrew use to account for direct materials used in march: multiple choice debit work in process inventory $141,000; credit raw materials inventory $141,000. debit raw materials inventory $153,000; credit work in process inventory $153,000. debit finished goods inventory $22,000; credit raw materials inventory $22,000. debit work in process inventory $141,000; credit accounts payable $141,000. debit raw materials inventory $141,000; credit accounts payable $141,000.