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.

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