For the year ended December 31, 2022, the job cost sheets of Crane Company contained the following data.

Job Number		Explanation		Direct Materials		Direct Labor		Manufacturing Overhead		Total Costs
7640		Balance 1/1		$ 20,500		$ 19,680		$ 23,616		$ 63,796
		Current years costs		24,600		29,520		35,424		89,544
7641		Balance 1/1		9,020		14,760		17,712		41,492
		Current years costs		35,260		39,360		47,232		121,852
7642		Current years costs		47,560		45,100		54,120		146,780

Other data:

1.		Raw materials inventory totaled $ 12,300 on January 1. During the year, $ 114,800 of raw materials were purchased on account.
2.		Finished goods on January 1 consisted of Job No. 7638 for $ 71,340 and Job No. 7639 for $ 75,440.
3.		Job No. 7640 and Job No. 7641 were completed during the year.
4.		Job Nos. 7638, 7639, and 7641 were sold on account for $ 434,600.
5.		Manufacturing overhead incurred on account totaled $ 98,400.
6.		Incurred depreciation on factory machinery $ 6,560.
7.		Assigned indirect materials of $ 11,480 and indirect labor of $ 14,760.

Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Post each to the T-account in the following order: (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed jobs.

Work in Process Inventory
1/1	select an item Direct LaborBalanceManufacturing OverheadDirect MaterialsCompleted Work	enter a debit amount	select an item Direct LaborDirect MaterialsManufacturing OverheadCompleted WorkBalance	enter a credit amount
	select an item Manufacturing OverheadDirect LaborBalanceCompleted WorkDirect Materials	enter a debit amount	select an item Manufacturing OverheadDirect MaterialsBalanceCompleted WorkDirect Labor	enter a credit amount
	select an item Direct MaterialsManufacturing OverheadCompleted WorkDirect LaborBalance	enter a debit amount	select an item Manufacturing OverheadDirect MaterialsDirect LaborCompleted WorkBalance	enter a credit amount
	select an item Manufacturing OverheadDirect MaterialsDirect LaborBalanceCompleted Work	enter a debit amount	select an item Manufacturing OverheadCompleted WorkBalanceDirect LaborDirect Materials	enter a credit amount
12/31	select an item Direct LaborDirect MaterialsCompleted WorkBalanceManufacturing Overhead	enter a debit balance	select an item Direct MaterialsDirect LaborCompleted WorkManufacturing OverheadBalance	enter a credit balance

Work in process balance		$ enter a dollar amount
Unfinished job		$ select a job number

Prepare the adjusting entry for manufacturing overhead, assuming the balance is allocated entirely to Cost of Goods Sold.