Rieb Inc. has provided the following data for the month of September. There were no beginning inventories; 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 3,820 9,980 6.720 Finished Goods $8,900 24,230 Cost of Goods Sold $ 47,420 130,160 Total $ 60,140 164,370 84,000 20,520 $44,890 $ 243, 100 308,510 Manufacturing overhead for the month was overapplied by $7,700. 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.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit Manufacturing overhead Work in process Finished goods Cost of goods sold