At December 31 balances in Manufacturing Overhead are Shimeca Company debit 2 260 Garcia Company credit 1 011 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 Date Account Titles and Explanation Shimeca Company Dec 31 Garcia Company Dec 31 Debit 1001 Credit 100