There is added protection for whistleblowers who report violations of the Sarbane's-Oxley act

At the end of the year, Metro, Inc. has an unadjusted credit balance in the Manufacturing Overhead account of $820. Which of the following is the year-end adjusting entry needed to adjust the account?

A) A debit to Cost of Goods Sold of $820 and a credit to Finished Goods Inventory of $820 B) A debit to Manufacturing Overhead of $820 and a credit to Finished Goods Inventory of $820 C) A debit to Manufacturing Overhead of $820 and a credit to Cost of Goods Sold of $820 D) A debit to Cost of Goods Sold of $820 and a credit to Manufacturing Overhead of $820

You want to determine whether no-smoking policies have affected employee morale in the United States in the past two decades. Are any secondary data likely available? Why?

What will be an ideal response?