Record Journal Entries for the below transactions.

Compute the amount of under applied or over applied overhead and transfer it to the Cost of Goods Sold account.

Problem # 4 Cost incurred		Previous Month	Current Month
Installation
	Supplies	25.00
	Labor	300.00	150.00
	Overhead (50% of labor)
Internet services
	Direct Labor	100.00	150.00
	Computer time	125.00	125.00
	Overhead (20% of labor)
Profit is 20 percent