I am looking for help with #8

Record journal entries to record the following transactions and events for April using a job order cost accounting system.For each transaction, usedr. for debitandcr. for creditand ellipses (..........) to separatethe dr. and the cr. from dollar amounts when typing your journal entries. Ellipses help align each transaction.

1. Purchase raw materials on credit, $69,000
2. Raw materials requisitioned: $26,000 direct and $5,400 indirect
3. Factory payroll totaled $46,000 (paid in cash), including $9,500 indirect labor
4. Paid other actual overhead costs totaling $14,500 cash
5. Applied overhead totaling $28,200
6. Finished and transferred jobs totaling $77,500
7. Jobs costing $58,800 were sold on credit for $103,000
8. Prepare a journal entry to remove the over or underapplied overhead (assume difference is not considered material). Indicate if overhead was over or underapplied.

My answers

1. Raw Materials...............................dr $69000

Accounts Payable........................................cr $69000

2. Work in process............................dr $26000

Manufacturing overhead................dr $5400

Raw materials............................................cr$31400

3. Work in proces.............................dr $46000

Manufacuring overhead.................dr $9500

Wages payable...........................................cr $55500

4. Manufacturing overhead................dr $14500

Cash.........................................................cr $14500

5. Work in process............................dr $28200

Manufacturing overhead..............................cr $28200

6. Finished goods............................dr $77500

Work in process.........................................cr $77500

7. Accounts receivable.....................dr $103000

Sales........................................................cr $103000

Cost of Good sold........................dr $58800

Finished Goods inventory............................cr $58800