Help Please!!!!!!

At the end of the year, Gulf States Manufacturers has an unadjusted debit balance in the Manufacturing Overhead account of $4,000. The adjusting journal entry needed to adjust the palance to zero will include a debit to Cost of Goods Sold 4,000 and credit to Manufacturing Overhead 4,000 debit to Manufacturing Overhead 4,000 and credit to Cost of Goods Sold 4,000 debit to Work-in-Process Inventory 4,000 and credit to Manufacturing Overhead 4,000 debit to Gross Profit 4,000 and credit to Cost of Goods Sold 4,000