1. At the end of the year, Delta, Inc. has an unadjusted debit balance in the manufacturing overhead account of $3,950. Provide the adjusting entry needed to adjust the account using the following format:

Debit Account Amount

Credit Account Amount

2. At the end of the year, Martin, Inc. has an unadjusted credit balance in the Manufacturing Overhead account of $95. Provide the year-end adjusting entry needed to adjust the account using the following format:

Debit Account Amount

Credit Account Amount