In its first year of operation. Wildhorse Printing Shop estimated manufacturing overhead costs and activity in order to determine a predetermined overhead rate. At year end, March 31, overhead was over-applied by $5,100. It has been decided this over-applied overhead is material at the end of the year and the amount should be allocated among work in process 12%, finished goods 25%, and the rest to the cost of goods sold. Prepare the adjusting entry to close out the over-applied overhead. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered, Do not indent manually.)