Please, help me to answer this question: The journal entry to write off an underapplied overhead balance at the end of an accounting period is:

A.	Applied Manufacturing Overhead	xxx
	Cost of Goods Sold	xxx
	Manufacturing Overhead Control		xxx

B.	Applied Manufacturing Overhead	xxx
	Cost of Goods Sold		xxx
	Manufacturing Overhead Control		xxx

C.	Manufacturing Overhead Control	xxx
	Work-In-Process Inventory	xxx
	Finished Goods Inventory	xxx
	Cost of Goods Sold	xxx
	Applied Manufacturing Overhead		xxx

D.	Applied Manufacturing Overhead	xxx
	Work-In-Process Inventory		xxx
	Finished Goods Inventory		xxx
	Cost of Goods Sold		xxx
	Manufacturing Overhead Control		xxx