The Robinson Corporation manufactures automobile parts. During the year, the company sold $5,800,000 of parts that had a cost of $3,900,000. At year end, these are the balances for cost of goods sold and its manufacturing overhead accounts: pt Cost of goods sold $3,900,000 ext Manufacturing overhead allocated $1,100,000 Manufacturing overhead control $1,695,000 ats 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