The following information is taken from the accounts of Foster Corp. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year 408,000 (b) 445,08e Bal. 37,000 Work in Progress Bal. 12,000() 217,00 122,000 445,006 795,800 Bal. 101,080 Finished Goods 170,500(d) 795,000 Bal. 851,500 Bal. 114,000 Cost of Goods Sold 851,500 The overhead applied to production during the year is distributed among the ending balances in the accounts as follows: Work in Process, ending Finished Goods, ending Cost of Goods Sold 35,600 44,500 364,900 Overhead applied $445,000 in proportion to the overhead 2 The company allocates any balance in the Manufacturing Overhead account to the other accounts lied during the year that is in the ending balance in each account Prepare the necessary journal entry. (if no entry is required for a transaction/event, celect "No journal entry required" in the first account field) View transaction list Journal entry worksheet Record the entry allocation of over applied overhead to the other account on the bases of amounts of overhead apply during the year in the ending balance during each account. Note: Enter debits before credits General Journal DebitCredit Transaction