The factory overhead account had $46,000 of debits and $40,000 of credits at the end of the year. In order to properly close the factory overhead account at the end of the year, the journal entry would be: (select account(s) from the following list: cash, inventory, factory overhead, cost of goods sold, profit and loss summary, underapplied, overhead, overapplied overhead, retained earnings,gross profit, operating income, other) DB: accounts CR: account