At the end of the period, our Manufacturing Overhead Account is under-applied by $20,000 This number is large enough, that we will close it into Work in Process, Finished Goods and Cost of Goods Sold, proportionately. WIP has a balance of $5,000. Finished Goods has a balance of $5,000 and Cost of Goods Sold had a balance of $90,000. Please indicate which of these would be included in that journal entry to close out Manufacturing Overhead. (Please select all correct answers.) A debit to MOH for $20,000. . O A credit to MOH for $20,000. A debit to WIP for $1,000. A credit to WIP for $1,000. e A debit to COGS for $18,000 A credit to COGS for $18,000