At December 31, balances in Manufacturing Overhead are Sheridan Company-debit $2,150, Sunland Company-credit $997. Prepare the adjusting entry for each company at December 31, assuming the adjustment is made to cost of goods sold. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Sheridan Company Dec. 31 Sunland Company Dec. 31