At year end and before adjustment for Beach Haven, Inc., Manufacturing Overhead Allocated as a balance of 105,000 and Manufacturing Overhead Controllata balance of 112,000. Assume Beach Haven uses the write-off to cost of goods sold approach. The entry to adjust cost of goods sold to its actual balance atyear end will include debit increase) to Cost of Goods Sold credit increase) to Manufacturing Overhead Allocated credit decrease) to Cost of Goods Sold debit (increase) to Manufacturing Overhead Control OOOO