Actual Manufacturing Overhead Incurred During the Year Was $332,000 and Manufacturing

Actual manufacturing overhead incurred during the year was $332,000 and manufacturing overhead applied to jobs was $336,000.Assuming the balance in the Manufacturing Overhead account is considered immaterial, the journal entry to close the Manufacturing Overhead account will include a $4,000 debit to

A) Cost of Goods Sold.
B) Work in Process Inventory.
C) Manufacturing Overhead.
D) Finished Goods.