At year-end, Marshall Enterprise's Factory Overhead account has a credit balance of $5,000, which is not a materia amount. What entry should Marshall make at year-end? Multiple Choice Debit Factory Overhead $5,000, credit Cost of Goods Sold $5,000. Debit Cost of Goods Sold $5,000; credit Factory Overhead $5,000. Debit Factory Overhead $5,000, credit Work In Process Inventory $5,000. Debit Factory Overhead $5,000; credit Finished Goods Inventory $5,000. No entry is needed