At the End of the Year, Martin Company Has a Preliminary

question 9

Multiple Choice

At the end of the year, Martin Company has a preliminary credit balance in the Manufacturing overhead account of $95. Which of the following is the year-end adjusting entry needed to clear the balance to zero?

• A) Debit Cost of goods sold $95, credit Finished goods inventory $95
• B) Debit Manufacturing overhead $95, credit Finished goods inventory $95
• C) Debit Manufacturing overhead $95, credit Cost of goods sold $95
• D) Debit Cost of goods sold $95, credit Manufacturing overhead $95

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Definitions:

Injection Injury

A type of injury caused by high-pressure injection of substances such as chemicals, water, or air into the body, often leading to serious tissue damage.

Oxyacetylene Torch

A tool used for cutting, welding, and brazing metals by burning a mixture of oxygen and acetylene gas, producing a very hot flame.

Neutral Flame

A specific flame condition in oxy-fuel welding where the oxygen and fuel gas are in perfect balance, producing a clean and efficient heat source.

Carburizing Flame

A type of flame used in welding and metalworking characterized by a high carbon content, used to harden steel by enhancing its surface carbon concentration.