If the amount of manufacturing overhead is small, most companies will generally make which of the following adjusting entries?

a. Manufacturing Overhead Control (debit)

Cost of Goods Sold (credit)

b. Manufacturing Overhead Control (debit)

Finished Goods Inventory (credit)

c. Cost of Goods Sold (debit)

Manufacturing Overhead Control (credit)

d. Finished Goods Inventory (debit)

Manufacturing Overhead Control (credit)

(answer b is incorrect)