If the Amount of Overapplied Manufacturing Overhead Is Small,most Companies $\begin{array}{lr}\text { Manufacturing Overhead Control } & \text { xxx } \\\quad\quad\text { Cost of Goods Sold } & &\text { xxx }\end{array}$

If the amount of overapplied manufacturing overhead is small,most companies will generally make which of the following adjusting entries?

A) $\begin{array}{lr}\text { Manufacturing Overhead Control } & \text { xxx } \\\quad\quad\text { Cost of Goods Sold } & &\text { xxx }\end{array}$
B) $\begin{array}{cc}\text { Manufacturing Overhead Control } & \text { xxx } \\\quad\quad\text { Finished Goods Inventory } & &\text { xxx }\end{array}$
C) $\begin{array}{ll}\text { Cost of Goods Sold } & \text { xxx } \\\quad\quad\text { Manufacturing Overhead Control } && \text { xxx }\end{array}$
D) $\begin{array}{l} \text { Finished Goods Inventory }& \text { xxx } \\\quad\quad\text { Manufacturing Overhead Control } &&\text { xxx }\end{array}$