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. Cost of Goods Direct materials Direct labor Manufacturing overhead applied Total Work In Process Finished Goods $ 3,860 $ 8,94e 10,020 24,270 6.880 12,84e $ 20,760 $ 45,25e Sold $ 47,460 130,200 67,88 $ 244,74 Total $ 60,260 164, 49 86,00 $319,750 Manufacturing overhead for the month was overapplied by $7,900 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 underappiled or overapplied among work in process, finished goods, and cost of goods sold, (It no entry is required for a transaction/event, select "No Journal entry required" in the first account fleld.) View transaction list Journal entry worksheet Record the journal entry to allocate the underapplied or overapplied overhead among work in process finished goods, and cost of goods ro N Enter before cred View transaction list Journal entry worksheet