Sandhill Decorating uses a job order cost system to collect the costs of its interior decorating business. Each client's consultation is treated as a separate job. Overhead is applied to each job based on the number of decorator hours incurred. Listed below are data for the current year. The company uses the account Operating Overhead in place of Manufacturing Overhead, and the account Service Contracts in Process in place of Work in Process Inventory. Prepare the entry to apply the overhead for the year. (Lhst all debit entrles before credit entries. Credit occount tiles are automatically indented when amount is entered. Do not indent manually.)