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The following information is taken from the accounts of Latta Company. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year. Manufacturing Overhead (a) 467,712 (6) 389,760 Bal. 77,952 Bal. Work in Process 18, 240 (0) 722 , . 278,500 86,500 389,760 43,000 646,000 Finished Goods 47,800 (d) 722,000 123,000 Bal. (5) Bal. (b) Bal. Cost of Goods Sold 646,000 (d) The overhead that had been applied to production during the year is distributed among Work in Process, Finished Goods, and cost of Goods Sold as of the end of the year as follows Work in Process, ending Finished Goods, ending Cost of Goods Sold Overhead applied $ 20,640 59,040 310,050 $ 389,760 For example of the $43,000 ending balance in work in process, $20,640 was overhead that had been applied during the year. Required: 1 Identity reasons for entries (a) through (d), 2. Assume that the underapplied or overapplied overhead is closed to cost of Goods Sold. Prepare the necessary Journal entry 3. Assume that the underapplied or overapplied overhead is closed proportionally to Work In Process, Finished Goods, and cost of Goods Sold. Prepare the necessary journal entry Complete this question by entering your answers in the tabs below. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Identify reasons for entries (a) through (d). Reason Entry (a) (6) (c) (d) Required 1 Required 2 Required 3 Assume that the underapplied or overapplied overhead is dosed to Cost of Goods Sold. Prepare the necessary journal entry. (If no entry is required for a transaction/event, select "No journal entry required in the first account fjeld) View transaction list Journal entry worksheet Record the allocation of any balance in the manufacturing overhead account to other accounts Note: Enter debits before credits General Journal Event 1 Debit Credit Record entry Clear entry View general Journal