Instruction At the end of the period, Carson Company had the following balances in selected accounts Materials Finished goods Work in process Cost of goods sold Factory overhead $ 80,000 190,000 70,000 1,000,000 30,000 Required: a. The factory overhead balance is relatively small prepare the journal entry to close the Factory Overhe balance. What does a debit balance mean? b. The factory overhead balance is relatively small prepare the journal entry to close the Factory Overhe