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: Sandra Corporation Balance Sheet January 1 Assets: Cash $ 17,950 Raw materials $ 7,950 Work in process 11,950 Finished goods 16,950 36,850 Property, plant, and equipment (net) 218,950 Total assets $273,750 Liabilities and Stockholders' Equity: Retained earnings $273,750 Total liabilities and stockholders' equity $273,750 Summaries of the transactions completed during January appear below: (1) Raw materials purchased for cash $ 81,950 (2) Raw materials used in production (direct materials) $ 64,950 (3) Raw materials used in production (indirect materials) $ 10,475 (4) Direct labor paid in cash $ 77,950 (5) Indirect labor paid in cash $ 21,950 (6) Selling and administrative salaries paid in cash $ 39,950 (7) Factory utility costs paid in cash $ 15,950 (8) Depreciation on PP&Emanufacturing equipment $ 10,950 (9) Depreciation on PP&Eselling and administration $ 3,950 (10) Advertising expenses paid in cash $ 15,950 (11) Manufacturing overhead applied to production $ 60,850 (12) Cost of goods manufactured $193,950 (13) Cash sales $297,000 (14) Cost of goods sold $204,950 (15) Overapplied (underapplied) overhead ? Required: Complete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.)