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6. PH Company incurred $80,000 of depreciation for the year. Seventy percent relates to the firm's production facilities, and 30% relates to sales and administrative

6. PH Company incurred $80,000 of depreciation for the year. Seventy percent relates to the firm's production facilities, and 30% relates to sales and administrative offices. Prepare the Journal entry/(entries) to record this transaction:

7. HW Company's overhead at year-end was underapplied by $4,444, a small amount given the firm's size. The year-end journal entry to record this amount is:

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