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. Cost of Goods Work In Process Finished Goods Sold Total Direct materials $ 3,730 $ 8,810 $ 47,330 Direct labor $ 59,870 9,890 24,140 130,070 164,100 Manufacturing overhead applied 6,360 11,130 62,010 79,500 Total $ 19,980 $ 44,080 $ 239,410 $ 303, 470 Manufacturing overhead for the month was overapplied by $7.250. 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.) Journal entry worksheet