At the Beginning of the Year,Springfield Manufacturing Had the Following $\begin{array}{cc}\text {work in process inventory }\\\hline\begin{array}{ll|l}&2,000& \\\end{array}\end{array}$

At the beginning of the year,Springfield Manufacturing had the following account balances: $\begin{array}{cc}\text {work in process inventory }\\\hline\begin{array}{ll|l}&2,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Finished Goods Inventory}\\\hline\begin{array}{ll|l}&8,000& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Manufacturing Overhead }\\\hline\begin{array}{ll|l}0& \\\end{array}\end{array}$ $\begin{array}{cc}\text { Cost of Goods Sold}\\\hline\begin{array}{ll|l}0& \\\end{array}\end{array}$ $\begin{array}{cc}\text {Sales Revenue }\\\hline\begin{array}{ll|l}& &0\\\end{array}\end{array}$ The following additional details are provided for the year:
$\begin{array}{|l|c|}\hline\text { Direct materials placed in production } & \$ 83,000 \\\hline \text { Direct labor incurred } & 194,000 \\\hline \text { Manufacturing overhead incurred } & 303,000 \\\hline \text { Manufacturing overhead allocated to production } & 293,000 \\\hline \text { Cost of jobs completed and transferred } & 500,000 \\\hline \text { Total revenue } & 754,000 \\\hline \text { Cost of goods sold (before adjustment) } & 442,200\\\hline\end{array}$ After recording all these transactions and adjusting for the over/underallocated overhead,the ending balance in the Cost of Goods Sold account is a ________.

A) debit of $432,200
B) debit of $452,200
C) credit of $452,200
D) debit of $442,200