The following information is taken from the accounts of Latta Company. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year. The overhead that had been applied to production during the year is distributed among Work in Process, Finished Goods, and Cost Goods Sold as of the end of the year as follows: For example, of the $48,000 ending balance in work in process, $23,040 was overhead that had been applied during the year. Identify reasons for entries (a) through (d). Journal entry worksheet Record the adjustment of manufacturing overhead account to COGS. Note: Enter debits before credits. Record the allocation of any balance in the manufacturing overhead account to other accounts. Note: Enter debits before credits