At December 31, Ding Company reported the following balances in its accounts: Cost of Goods Sold $210,000 $ Finished Goods Inventory 30,000 The company's balance in its Manufacturing Overhead account at the same date was a credit of $2,800. Instructions Prepare the entry to adjust the over- or underapplied overhead amount at December 31. Include account names and dollar amounts. Debits must be listed first