b. If the above transactions covered a full year's operations, prepare a journal entry to dispose of the overhead account balance. Assume that the balance is significant. Also assume that the following accounts contained the indicated amounts of manufacturing overhead applied during Year 2: Work-in-process inventory $18,000 Finished goods 12.000 Cost of goods sold 150,000 Note: Round answers to the nearest whole number, when applicable. Description General Journal Debit Credit Work in process inventory 0 0 x Finished goods inventory 0 x 0 x Cost of goods sold Manufacturing overhead 0 11400 To dispose overhead account balance