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At the end of 2013, Jackson Tank Company's account showed a $66,000 credit balance in mfg overhead control. In additions, the company had the following

At the end of 2013, Jackson Tank Company's account showed a $66,000 credit balance in mfg overhead control. In additions, the company had the following account balances: WIP Inventory $384,000, Finished Goods inventory $96,000, Cost of Goods Sold $720,000. Prepare the necessary journal entry to closed the overhead account if the balance is considered immaterial

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