Journalizing overapplied or underapplied overhead. At the end of May, after posting has been done, the following account balances appear in the general ledger of the Chin Industrial Supply Company:

Manufacturing Overhead—Department 102 $1,251.82 Dr.

Manufacturing Overhead—Department 103 L520:80°Cr Manufacturing Overhead—Department 104 184.29"Er.

Manufacturing Overhead—Department 105 834.37 Dr:

Prepare the general journal entry to close the overhead accounts and to record the overapplied or underapplied overhead for the month.