Exercise 3-33 Proration of Underapplied Overhead (LO 3-5) Sweet Tooth Confectionary incurred $157,000 of manufacturing overhead costs during the year just ended. Howowor, only $141,000 of owerhead was applied to production. At the conclusion of the yeat, the following amounts of the year's appled crerthead remained in the various manufacturing accounts. Required: Prepare a journal entry to close out the balance in the Manufacturing Overhead account and prorate the balance to the three manufacturing accounts. (f) no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record entry to close out the batance in the Manufacturing Overhead account and prorate to manufacturing accounts. Note: Enter debies before icredits