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 Cost of Goods Work In Process Finished Goods Sold Total Direct materials $ 3,820 $ 8,909 $ 47,420 $ 60,140 Direct labor 9.988 24,230 130,160 164,37 Manufacturing overhead applied 6,720 11,760 65,52 84, eee Total $ 20,520 $ 44,990 $ 243,188 $ 388,510 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 transactions Journal entry worksheet Record the journal entry to allocate the underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold. Note: Enter debits before credits General Journal Debit Credit Transaction 1 Record entry Clear entry View general Journal