A company's actual manufacturing overhead was $170,000 and applied manufacturing overhead was $172,000. What should be included in the journal entry necessary to close the overapplied manufacturing overhead account to cost of goods sold?

a. Debit to cost of goods sold for $2000.

b. Credit to cost of goods sold for $2000.

c. Debit to manufacturing overhead for $172,000.

d. Credit to manufacturing overhead for $172,000.