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

B. Debit Factory Overhead $5,600; credit Cost of Goods Sold $5,600.

Explanation:

The journal entry to record the disposal of remaining factory overhead balance is shown below:

Factory overhead Dr $5,600

          To Cost of goods sold $5,600

(Being the disposal of remaining factory overhead is recorded)

For disposal of remaining factory overhead, we debited the factory overhead account and credited the cost of goods sold so that the proper posting could be done

b. a single paragraph.

a paragraph is a series of sentences that are organized and make sense, and are all related to a single topic . almost every piece of writing you do that is longer than a few sentences should be organized into paragraphs. this is because paragraphs show a reader where the subdivisions of an essay begin and end, and thus the reader see the organization of the essay into subjects in order to be able to understand its main points.