Sunland Company applies operating overhead to photocopying jobs on the basis of machine hours used. It expects overhead costs to total $292,080 for the year and estimates machine usage at 121,700 hours. For the year, the company incurs $291,000 of overhead costs and uses 122,500 machine hours. Assuming the under-or over-applied overhead for the year is not allocated to inventory accounts, prepare the adjusting entry to assign the amount to cost of jobs finished. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)