Answer (A) is correct.
The correct entry to record a purchase of materials on account is to
increase the appropriate asset and liability accounts. Materials are
charged to an inventory; the corresponding liability is accounts payable.
The asset account(s) could be stores control and/or supplies or a number
of other accounts. Also, subsidiary ledgers may be used to account for various individual items (a perpetual inventory system). The term
control implies that a subsidiary ledger is being used.