COTB MC Qu. 3-77 (Static) Which of the following properly records... Which of the following properly records the closing entry related to $4,000 of underapplied overhead? Multiple Choice Cost of Goods Sold Finished Goods 4,000 4,000 Sales Cost of Goods Sold 4,000 4,000 Cost of Goods Sold Manufacturing Overhead 4,000 4,000