Assume that Willmart Manufacturing has $8,600 of under-applied Manufacturing Overhead at December 31, 2020 and has the following account balances at year end:

Work in Process Inventory		$15,420
Finished Goods Inventory		20,560
Cost of Goods Sold		66,820
Total costs		$102,800

Close out the under-applied Manufacturing Overhead using the proration method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275.)

Account Titles and Explanation	Debit	Credit
(To close under-applied Manufacturing Overhead)