Ferguson Company Recognized $400 of Estimated Manufacturing Overhead Costs at the End

Ferguson Company recognized $400 of estimated manufacturing overhead costs at the end of the month. How does this transaction affect the financial statements? $\begin{array}{|c|c|c|c|c|c|c|c|c|c|c|c|}\hline&{\text { Assets }} && = & \text { Liab. } & + & \text { Equity } & \text { Rev. } & - & \text { Exp. } & = & \text { Net Inc. } \\\hline \begin{array}{c}\text { Mfg. } \\\text { OH }\end{array} & + & \text { WIP Inv. } & & & & & & & & & \\\hline\end{array}$

A) $$\begin{array} { | l | l | l | l | l | l | l | l | l | l | l | l | } \hline ( 400 ) & + & \text { NA } & = & \text { NA } & + & ( 400 ) & \text { NA } & - & 400 & = & ( 400 ) \\\hline\end{array}$$
B) $\begin{array}{|l|l|l|l|l|l|l|l|l|l|l|l|}\hline \mathbf{( 4 0 0 ) } & + & \text { NA } & = & \mathbf{( 4 0 0 ) } & + & \text { NA } & \text { NA } & - & \text { NA } & = & \text { NA } \\\hline\end{array}$
C) $\begin{array}{|l|l|l|l|l|l|l|l|l|l|l|l|}\hline(400) & + & 400 & = & \text { NA } & + & \text { NA } & \text { NA } & - & \text { NA } & = & \text { NA } \\\hline\end{array}$
D) $\begin{array}{|l|l|l|l|l|l|l|l|l|l|l|l|}\hline 400 & + & (400) & = & \text { NA } & + & \text { NA } & \text { NA } & - & \text { NA } & = & \text { NA } \\\hline\end{array}$