The Robinson Corporation manufactures automobile parts. During the year, the company sold $5,200,000 of parts that had a cost of $3,500,000. At year end, these are the balances for cost of goods sold and its manufacturing overhead accounts: Cost of goods sold Manufacturing overhead allocated Manufacturing overhead control $3,500,000 $1,100,000 $1,995,000 What would be the correct journal entry to close out the overhead accounts assuming that the write-off to cost of goods sold approach is used?