At the End of the Year,Beta Inc

At the end of the year,Beta Inc.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