McMann Company makes lawn care equipment. It applies overhead at the rate of $125\%$ of direct labor costs. During the year, direct labor costs were $$140,000.$ The actual overhead was $$177,000.$

Make the appropriate general journal entry dated December $31,20--,$ to adjust the factory overhead account balance $($under$-$ or overapplied$)$ for the year. If an amount box does not require an entry, leave it blank.

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$\backslash$table$[[$DATE$,$DESCRIPTION,$\backslash$table$[[$POST$.],[$REF$.]],$DEBIT,CREDIT$],[1$ Dec. $31,,!,,],[2,,,,]]$