At December 31, Ding Company reported the following balances in its accounts:

Cost of Goods Sold		$210,000
Finished Goods Inventory		30,000

The companys balance in its Manufacturing Overhead account at the same date was a debit of $2,800. Prepare the entry to adjust the over- or underapplied overhead amount at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit