Cambridge Manufacturing Compary applies manufacturing overhead on the basis of machine hours, At the beginning of the year, the company estimated its total overhead cost to be $300,200 and machine hours to be 15,800 . Actual manufacturing overthead and machine hours were $331,200 and 16,800 , respectively. Required: 1. \& 2. Prepare the journal entries for actual and applied manufacturing overhead and transfer of manufacturing overhead account balance to cost of goods soid. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field