Thaisom Company applies manufacturing overhead. At the end of the year the following data were available: Actual Manufacturing $115,000 Overhead Estimated Manufacturing $120,000 Overhead Applied Manufacturing $118,000 Overhead (a) What is the journal entry if the amount of under- or over-applied overhead is considered small? (b) What is the journal entry if the amount of under- or over-applied overhead is considered material and split equally among the pertinent accounts