b. If the above transactions covered a full year's operations, prepare a journal entry to dispose of the overhead account balance. Assume that the balance is significant. Also assume that the following accounts contained the indicated amounts of manufacturing overhead applied during Year 2: Work-in-process inventory $7,200 Finished goods 4,800 Cost of goods sold 60,000 Note: Round answers to the nearest whole number, when applicable. General Journal Description Debit Credit 0 0% 0 0% 0 0% 0 0% To dispose overhead account balance.