At the End of the Year, Deltona Company Has a Preliminary

At the end of the year, Deltona Company has a preliminary debit balance in the Manufacturing overhead account of $3 950. Which of the following is the year- end adjusting entry needed to clear the balance to zero?

A) Debit Work in process $3 950, credit Manufacturing overhead $3 950
B) Debit Gross profit $3 950, credit Cost of sales $3 950
C) Debit Cost of sales $3 950, credit Manufacturing overhead $3 950
D) Debit Manufacturing overhead $3 950, credit Cost of sales