Ferguson Company Recognized $400 of Estimated Manufacturing Overhead Costs at the End

Ferguson Company recognized $400 of estimated manufacturing overhead costs at the end of the month.How does this transaction affect the financial statements? $\begin{array}{|c|c|c|c|c|c|c|c|c|c|}\hline {\text { Assets }} & = & \text { Liab. } & + & \text { Equity } & \text { Rev. } & - & \text { Exp. } & = & \text { Net Inc. } \\\hline \begin{array}{l|c|l}\text { Mfg. } & + & \text { WIP Inv } \\\text { OH } \\\end{array} & & & & & & & & & \\\hline\end{array}$

A)
$\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline (400) &+&NA&=&NA&+&(400) &NA&-&400&=&(400) \\\hline\end{array}$
B)
$\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline (400) &+&NA&=&(400) &+&NA&NA&-&NA&=&NA\\\hline\end{array}$
C)
$\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline (400) &+&400&=&NA&+&NA&NA&-&NA&=&NA\\\hline\end{array}$
D)
$\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline 400&+&(400) &=&NA&+&NA&NA&-&NA&=&NA\\\hline\end{array}$