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

At the end of the year, Martin Company has a preliminary credit balance in the Manufacturing overhead account of $95. Which of the following is the year- end adjusting entry needed to clear the balance to zero?

A) Debit Manufacturing overhead $95, credit Cost of sales $95
B) Debit Cost of sales $95, credit Finished goods inventory $95
C) Debit Cost of sales $95, credit Manufacturing overhead $95
D) Debit Manufacturing overhead $95, credit Finished goods inventory $95