Joe's Boots completed a comprehensive accounting audit on their financial statements. This review revealed that manufacturing overhead was overapplied by $300,000. Joe's is now required to close out manufacturing overhead using the proportional method. The following information is available: Application of MOH is as follows: Work-in-process inventory is $120,000, Finished goods inventory is $450,000, and COGS is $430,000. Joe's journal entry for this event is incomplete. Fill in the respective entries below. Manufacturing Overhead WIP Finished Goods COGS $ $ +A $ $ The answer will be a whole number. Please enter the numerical value only. For example, "$420,600" or "420,600" DO NOT ADD DECIMALS OR ANY SPACES