Injection Molding Services uses a job-order costing system. The account balances at the end of the period for the product cost-related accounts are as follows: Raw Materials Inventory $257,800 Work in Process Inventory 480, 000 Finished Goods Inventory 500, 000 Cost of Goods Sold 1,020, 000 Manufacturing Overhead (credit) 90,400 Prepare a journal entry to close the manufacturing overhead account assuming that the amount ($90,400) is material. (Credit account titles are automatically indented when the amount is entered. Do indent manually.)