The Dina Corp. has applied overhead to jobs during the period as follows:Jobs finished and sold$ 46,000Jobs started and in process54,000Jobs finished and unsold100,000The application of overhead has resulted in a $5,600 credit balance in the FactoryOverhead account, and this amount is not material. The entry to dispose of this remainingfactory overhead balance is: A. Cost of Goods Sold5,600Factory Overhead5,600B. Factory Overhead5,600Cost of Goods Sold5,600C. Factory Overhead5,600Goods in Process5,600D. Goods in Process5,600Factory Overhead5,600E. No entry is needed. A. Journal entry A B. Journal entry B C. Journal entry C D. Journal entry D E. Journal entry E