Pristine Painting Services uses a job order cost system to collect the costs of its home painting business. Each customers house is treated as a separate job. Overhead is applied to each job based on the number of painting hours required for each house. Listed below are the data for the current year:

Estimated overhead		$689,400
Actual overhead		$710,290
Estimated painting hours		38,300
Actual painting hours		39,600

Prepare the entry to apply the overhead for the year. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit