Once the amounts of the service department allocations have been determined, a journal entry should be prepared to record the distributions, the result of which is:

a. debit balances in the Factory Overhead accounts of the service departments for which the total agrees to the total amount of factory overhead incurred.

b. credit balances in the Factory Overhead accounts of the service departments for which the total agrees to the total amount of factory overhead incurred.

c. debit balances in the Factory Overhead accounts of the production departments for which the total agrees to the total amount of factory overhead incurred.

d. credit balances in the Factory Overhead accounts of the production departments for which the total agrees to the total amount of factory overhead incurred.