A company incurred $$62,000$ of manufacturing overhead. $$40,000$ was paid and the remainder was unpaid. The correct journal entry would be:

Manufacturing Overhead $\mathrm{.}62,000$

$($A$)$ Cash $40,000$

Accounts Payable $\mathrm{.}22,000$

Work in Process $62,000$

Unearned Revenue

c lnn$,000\mathrm{.}000$

Manufacturing Overhead $40,000$

Cash

$0\mathrm{.}000$

Manufacturing Overhead $\mathrm{.}62,000$

Cash $22,000$

Accounts Payable $40,000$