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 $4000.The adjusting journal entry needed to adjust the balance to zero will include a ________.

A) debit to Cost of Goods Sold $4000 and credit to Manufacturing Overhead $4000
B) debit to Manufacturing Overhead $4000 and credit to Cost of Goods Sold $4000
C) debit to Work-in-Process Inventory $4000 and credit to Manufacturing Overhead $4000
D) debit to Gross Profit $4000 and credit to Cost of Goods Sold $4000