Cannot figure out what the numbers are for the journal entry!!

Linzee Liners estimates that its manufacturing overhead will be $1,734,200 in Year 1. It further estimates that direct labor costs will amount to $754,000. During March, Linzee worked on four jobs with actual direct labor costs of $35,400 for Job 0301, $22,900 for Job 0302, $32,400 for Job 0303, and $16,400 for Job 0304. Actual manufacturing overhead costs for the year were $1,720,000. Actual direct labor costs for the year were $739,000. Manufacturing overhead is applied to jobs based on direct labor costs using predetermined rates. The amount of overhead applied in each of the inventory accounts at the end of Year 1 is as follows. Required: Prepare an entry to allocate the over- or underapplied overhead. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field