Suppose Qualochem needs to adjust "underapplied" overhead of $1,000 at December 31, 2020. Which of the following would be the correct adjusting entry? Debit-Factory Overhead $1,000 and Credit Cost of Goods Sold $1.000 Debit-Cost of Goods Sold $1,000 and Credit - Factory Overhead $1.000 O Debit-Cash $1.000, and Credit Cost of Goods Sold $1,000 O Debit-Cost of Goods Sold $1,000, and Credit Underapplied Overhead $1,000