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 materials Manufacturing overhead applied Direct labor Total $ 3,880 10,040 6,960 Cost of Goods Sold $ 47,480 130,220 67,860 Work In Process Finished Goods $ 8,960 24,290 12,180 $ 20,880 $ 45,430 $ 245,560 Manufacturing overhead for the month was overapplied by $8,000. Total $ 60,320 164,550 87,000 $ 311,870 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.