Marshall Enterprises charged the following amounts of overhead to jobs during the year: 20,000 to jobs still in process,60,000 to jobs completed but not sold, and 120,000 to jobs finished and sold. At year-end, after the actual overhead costs were debited and the applied overhead was credited, Marshall Enterprise's Factory Overhead account has a credit balance of5,000, which is not a material amount. What entry should Marshall make at year-end?