Answer :
The proper accounting entry for the given transaction is:
DR A/C #12100 Inventory Asset
CR A/C #20000 Accounts Payable
This entry reflects the receipt of inventory but not yet making the payment. It increases the inventory asset account (debit) and records the liability to the supplier in the accounts payable account (credit). This entry does not involve the Cost of Goods Sold or the Job Materials accounts.
Therefore, option 1 is the correct accounting entry for this transaction
Learn more about receipt of inventory
https://brainly.com/question/4465737
#SPJ4