Docks Ltd. manufactures and installs kitchen cabinetry. It uses normal job costing with two direct cost categories (direct materials and direct manufacturing labour) and one indirect cost pool for manufacturing overhead (MOH), applied on the basis of machine-hours (MH). At the beginning of the year, the company estimated that it would work 960,000 MH and had budgeted $72,000,000 for MOH. The following data (in $ millions) pertain to operations for the year 2022: (Click the icon to view the operations data [in millions].) Required Requirement 1 and 2. Prepare general journal entries. Show the journal entry for disposing of over- or underallocated manufacturing overhead directly as a year-end write-off to Cost of Goods Sold. Post the entries to T-accounts. (Record debits first, then credits. Explanations are not required.) First, prepare the general journal entries. (1) Record the purchase of materials. (1) Journal Entry Accounts Debit Credit (In millions)