Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Here is selected data for Jenquay Corporation:

-At Jenquay Corporation the journal entry to close manufacturing overhead would include a

A) credit to Manufacturing Overhead for $31,500.
B) debit to Work in Process Inventory for $31,500.
C) credit to Work in Process Inventory for $31,500.
D) credit to Cost of Goods Sold for $31,500.