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 $3950.The adjusting journal entry needed to adjust the balance to zero will include a ________.

A) debit to Cost of Goods Sold $3950 and credit to Manufacturing Overhead $3950
B) debit to Manufacturing Overhead $3950 and credit to Cost of Goods Sold $3950
C) debit to Work-in-Process Inventory $3950 and credit to Manufacturing Overhead $3950
D) debit to Gross Profit $3950 and credit to Cost of Goods Sold $3950