The ledger accounts of Robertson Company are presented below, with an identification number for each. Instructions: Prepare appropriate job order cost system entries to record the data/events given below. Place the appropriate identification number(s) in the debit and credit columns provided and the dollar amount in the adjoining column. Assume total actual overhead was $2,250,000 and total applied overhead was $2,280,000 for the year. Record the entry to close the manufacturing overhead account