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$[$The following information applies to the questions displayed below.$]$

Midnight Sun Apparel Company uses normal costing, and manufacturing overhead is applied to work$-$in$-$process on the

basis of machine hours. On January $1$ of the current year, there were no balances in work$-$in$-$process or finished$-$goods

inventories. The following estimates were included in the current year's budget.

During January, the firm began the following production jobs:

A$79$: $1,000$ machine hours

N$08$: $2,500$ machine hours

P$82$: $500$ machine hours

During January, job numbers A$79$ and N$08$ were completed, and job number A$79$ was sold. The actual manufacturing

overhead incurred during January was $$26,000.$

Prepare a journal entry to close the balance calculated in requirement $3$ into Cost of Goods Sold.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.