Larkspur's Delights had significantly overapplied its MOH cost this year by $57,000 as a result of several "misses" in estimations. The company plans to prorate this difference to the following accounts based on these accounts' ending balances: WIP Inventory $41,200, FG Inventory $20,600, and COGS $144,200. Record the journal entry to prorate the MOH difference. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)