HELP!! I cannot figure out how to do the journal entry

Marian Manufacturing (2M) applies manufacturing overhead to jobs based on direct labor costs. For Year 2, 2M estimates its manufacturing overhead to be $424,320 and its direct labor costs to be $816,000.2M worked on three jobs for the year. Job 2M1, which was sold during Year 2, had actual direct labor costs of $651,750. Job 2M-2, which was completed but not sold at the end of the year, had actual direct labor costs of $438,450. Job 2M3, which is still in work-in-process inventory, had actual direct labor costs of $94,800. Actual manufacturing overhead for Year 2 was $650,800. Required: Prepare an entry to allocate over- or underapplied overhead to Work in Process, Finished Goods and Cost of Goods Sold. Note: if no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the allocation of over- or underapplied overhead. Note: Enter debits before credits