Assume that Willmart Manufacturing has $8,900 of under-applied Manufacturing Overhead at December 31, 2020 and has the following account balances at year end: Work in Process Inventory Finished Goods Inventory Cost of Goods Sold Total costs $15,420 20,560 66,820 $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 Work in Process Inventory 1335 Finished Goods Inventory 1780 Cost of Goods Sold 5785 Manufacturing Overhead 8900 (To close under-applied Manufacturing Overhead)