During December. Moulding Corporation incurred $82,000 of actual Manufacturing Overhead costs. During the same period, the Manulacturing Overhead applied to Work in Process was $80,000 Required: Prepare joumal entries to record the incurrence of manufacturing overhead and the application of manufacturing overhead to Work in Process. (If no entry is required for o transoction/event, select "No journol entry required" in the first occount field.)