A Company, who started business on January 1,xxxx, had the following total Debits and Credits in each of the accounts at year end, December 31 : Required: 1. Give the journal entry required at the year end assuming the company has a policy of proration based on total ending balances. 2. What changed would there be in the Operating income if the amount was closed out to cost of Goods Sold instead? 3. What is the last method for disposing of under/over allocated overhead