At the end of the year the Overhead account has debits totaling $11,000 and credits totaling $13,400. Inventory accounts at year end have the following balances: Raw Materials: $15,110 Work in Process: $22,390 Finished Goods: $12,780 Cost of Goods Sold: $73,720 The company is about to do the journal entry to close out the Overhead account. They consider any amount of over/under-applied overhead to be Material. Enter the dollar amounts of this journal entry below.