For the year, Jay Bug Company had actual manufacturing overhead of $$100,000$ and applied manufacturing overhead of $$117,000.$

Which ONE of the following should be included in the journal entry necessary to close the manufacturing overhead account?

CREDIT to Cost of Goods Sold for $$17,000$

CREDIT to Work$-$in$-$Process Inventory for $$100,000$

CREDIT to Manufacturing Overhead for $$17,000$

DEBIT to Cost of Goods Sold for $$100,000$