On March 31, the end of the first quarter, a company had the following balances in its three factory overhead accounts: Supervision costs $400 credit; Factory Rental costs $300 credit; and Machine depreciation $100 debit. What journal entry is required to reset these accounts back to zero in preparation for the next quarter? Muliple Choice \begin{tabular}{|l|r|r|r|} \hline FOH-Supervision & & $400 & \\ \hline FOH-Factory Rental & $300 & $100 \\ \hline FOH-Machine Depreclation & & & $600 \\ \hline Cost of Goods Sold & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline Factory Overhead & & $200 & \\ \hline FOH-Factory Rental & $300 & $400 \\ \hline FOH-Supervision & & $100 \\ \hline FOH-Machine Depreciation & & & \\ \hline \end{tabular}