At the end of the year, a company has a $1,200 debit balance in Manufacturing Overhead. As a result, the company:a. makes an adjusting journal entry by debiting Manufacturing Overhead for $1,200 and crediting Manufacturing Overhead for $1,200. b. makes no adjusting journal entry because the difference between actual overhead and the amount applied are a normal part of job order costing and will average out over the next year. c. makes an adjusting journal entry by debiting Manufacturing Overhead Expense for $1,200 and crediting Manufacturing Overhead for $1,200. d. makes an adjusting journal entry by debiting Cost of Goods Sold for $1,200 and crediting Manufacturing Overhead for $1,200.