Sandra Corporation uses a job-order costing system to assign manufacturing costs to jobs. At the end of the month it closes out any overapplied or underapplied manufacturing overhead to Cost of Goods Sold. Its balance sheet on January 1 appears below: Summaries of the transactions completed during January appear below: Required: Complete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.) Required: Complete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.)