Sweet Tooth Confectionary incurred $159,000 of manufacturing overhead costs during the year just ended. However, only $145,000 of overhead was applied to production. At the conclusion of the year, the following amounts of the year's applied overhead remained in the various manufacturing accounts. Required: Prepare a journal entry to close out the balance in the Manufacturing Overhead account and prorate the balance to the three manufacturing accounts. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record entry to close out the balance in the Manufacturing Overhead account and prorate to manufacturing accounts. Note: Enter debits before credits