During December, Moulding Corporation incurred $87,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $85,000. Requlred: Prepare journal entries to record the incurrence of manufacturing overhead and the application of manufacturing overhead to Work in Process. (If no entry is requlred for o transaction/event, select "No journal entry required" In the first occount fleld.) Journal entry worksheet 2 Record the entry for incurrence of manufacturing overhead using various accounts, Nota: Enter debits berore credlls