Current Attempt in Progress At December 31, balances in Manufacturing Overhead are Shimeca Company-debit $2,070, Garcia Company-credit $919. Prepare the adjusting entry for each company at December 31, assuming the adjustment is made to cost of goods sold. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit Date Account Titles and Explanation Shimeca Company Dec 31 Cost of Goods Sold Manufacturing Overhead Garcia Company Dec. 31 Manufacturing Overhead Cost of Goods Sold