5). Marshall Enterprises charged the following amounts of overhead to jobs during the year: $20,000 to jobs still in process, 560,000 to jobs completed but not sold, and $120,000 to jobs finished and sold. At year-end, Marshall Enterprise's Factory Overhead account has a credit balance of $5,000, which is not a material amount. What entry should Marshall make at year-end? a). No entry is needed. b). Debit Factory Overhead $5,000; credit Cost of Goods Sold $5,000. c). Debit Cost of Goods Sold $5,000; credit Factory Overhead $5,000 d). Debit Factory Overhead 55,000; credit Work in Process Inventory $5,000 e). Debit Factory Overhead $5,000; credit Finished Goods Inventory $5,000