Rieb Inc. has provided the following data for the month of September. There were no beginning Inventorles, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work In Process Finished Goods $ 3,880 $ 8,960 10,040 24, 290 6,96 12,180 $ 20,880 $ 45,430 Cost of Goods Sold $ 47,480 130,220 67,860 $ 245, 560 Total $ 60, 320 164, 55e 87,200 $ 311,870 Manufacturing overhead for the month was overapplied by $8,000. The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. Required: Provide the journal entry that would record the allocation of underapplied or overapplied among work in process, finished goods, and cost of goods sold. (If no entry is required for a transaction/event, select "No journal entry required" In the first account field.) Transaction General Journal Debit Credit