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

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At the end of the year, Martin Company has a preliminary credit balance in the Manufacturing overhead account of $95. Please provide the year-end adjusting entry needed to clear the balance to zero.
   \begin{array}{|l|l|l|} \hline\quad \quad\quad \quad\quad \quad \quad \quad \quad \quad \quad \quad \quad &\quad \quad \quad & \quad \quad \quad \\\hline \text { } & \text { } & \text { }\\\hline \end{array}


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