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 o Goods Sold as of the end of the year as follows: For example, of the $44,000 ending balance in work in process, $21,120 was overhead that had been applied during the year. Complete this question by entering your answers in the tabs below. Identify reasons for entries (a) through (d). Journal entry worksheet Record the adjustment of manufacturing overhead account to COGS. Note: Enter debits before credits. Journal entry worksheet Record the allocation of any balance in the manufacturing overhead account to other accounts. Note: Enter debits before credits