During February, Irving Corporation incurred $87,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $84,000.

The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

• debit to Manufacturing Overhead of $84,000

• credit to Manufacturing Overhead of $84,000

• credit to Work in Process of $87,000

• debit to Work in Process of $87,000