Please answer ASAP.

For the year ended December 31, 2022, the job cost sheets of Cinta Company contained the following data. Other data: 1. Raw materials inventory totaled $15,000 on January 1. During the year, $140,000 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $87,000 and Job No. 7639 for $92,000. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Job Nos. 7638,7639 , and 7641 were sold on account for $530,000. 5. Manufacturing overhead incurred on account totaled $120,000. 6. Incurred depreciation on factory machinery $8,000. 7. Assigned indirect materials of $14,000 and indirect labor of $18,000. Prepare the adjusting entry for manufacturing overhead, assuming the balance is allocated entirely to Cost of Goods Sold. (List a debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)