At December $31,$ balances in Manufacturing Overhead are Blossom Company$-$debit $$960,$ Crane Company$-$credit $$720.$

Prepare the adjusting entry for each company at December $31,$ assuming the adjustment is made to cost of goods sold. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

Blossom Company

Dec. $31$

Crane Company

Dec. $31$