In 2011 Bradshaw Inc. incurred $40,000 of manufacturing overhead costs which will be paid for in 2012. Which of the following would be the correct journal entry to record this transaction?

	a.	Overhead Expenses 40,000 Accounts Payable 40,000
	b.	Finished Goods Inventory 40,000 Accounts Payable 40,000
	c.	Cost of Goods Sold 40,000 Accounts Payable 40,000
	d.	Work in Process Inventory 40,000 Accounts Payable 40,000