Rieb Incorporated 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 labor Total Direct materials Manufacturing overhead applied Work In Process Finished Goods $ 3,800 Cost of Goods Sold $ 8,880 9,960 6,640 $ 20,400 24,210 11,620 $ 44,710 $ 242,280 $ 47,400 130,140 64,740 Total $ 60,080 164,310 83,000 $ 307,390 Manufacturing overhead for the month was overapplied by $7,600. 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. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.