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