Valles Corporation had $28,700 of raw materials on hand on February 1. During the month, the company purchased an additional $76,200 of raw materials. The journal entry to record the purchase of raw materials would include a:

	credit to Raw Materials of $104,900
	debit to Raw Materials of $104,900
→	debit to Raw Materials of $76,200
	credit to Raw Materials of $76,200