need help solving the journal entry

At the end of the year the Overhead account has debits totaling $14,400 and credits totaling $17,600. Inventory accounts at year end have the following balances: - Raw Materials: $15,260 - Work in Process: $13,790 - Finished Goods: $19,330 - Cost of Goods Sold: $69,260 The company is about to do the journal entry to close out the Overhead account. They consider any amount of over/under-applied overhead to be Material. Enter the dollar amounts of this journal entry below. Journal entry to close overhead