Montgomery Company uses normal costing.At the end of the period, Montgomery had the following balances in its accounts before adjusting for over- or under-applied manufacturing overhead:

Raw Materials Inventory$50,000 (debit)

Work in Process Inventory$75,000 (debit)

Finished Goods Inventory$125,000 (debit)

Cost of Goods Sold$200,000 (debit)

Manufacturing Overhead$36,000 (credit)

The entry to adjust for over- or under-applied manufacturing overhead should be: