At the End of the Year, Beta Company Has an Unadjusted

At the end of the year, Beta Company has an unadjusted debit balance in the Manufacturing Overhead account of $3,950. The adjusting journal entry needed to clear the balance to zero will include a:

A) debit to Cost of Goods Sold $3,950 and credit to Manufacturing Overhead $3,950.
B) debit to Manufacturing Overhead $3,950 and credit to Cost of Goods Sold.
C) debit to Work-in-Process Inventory $3,950 and credit to Manufacturing Overhead $3,950.
D) debit to Gross Profit $3,950 and credit to Cost of Goods Sold $3,950.