At the end of the yoar, Betn, Inc, has an unadiusiod debit balance in the Manulacturing Ovechead acoount of $3,960. The adjusing joumal entry needed to adjust the balance fo zero ial indude a A. debat to Cost of Goods Sold 13,960 and credit to Manutacturny Overhead $3,960 8. dobet to Manufactaring Overvead $3,960 and oredit to Cosk of Goods Sold $3,060 C. debit to Gross Profi $3,980 and orodit to Cost of Goods Sold $3,980 D. debil to Work - in - Process triventory $3,980 and creda to Manufacturing Overhend $3,980