I need help answering these two questions

At the end of the year, Beta Company has an unadjusted debit balance in the Manufacturing Overhead account of exist3, 950. The adjusting journal entry needed to clear the balance to zero will include a: debit to Work-in-Process Inventory exist3, 950 and credit to Manufacturing Overhead exist3, 950. debit to Gross Profit exist3, 950 and credit to Cost of Goods Sold exist3, 950. debit to Cost of Goods Sold exist3, 950 and credit to Manufacturing Overhead exist3, 950. debit to Manufacturing Overhead exist3, 950 and credit to Cost of Goods Sold. Caltran Company completed manufacturing Job 445. It included exist320 of direct materials cost, exist1, 240 of direct labor cost, and exist560 of allocated overhead. Which of the following is the correct journal entry needed to record the completed job