Tiehen Corporation uses a job-order costing system to assign manufacturing costs to jobs. At the end of the month it closes out any overapplied or underapplied manufacturing overhead to Cost of Goods Sold. Its balance sheet on April 1 appears below: Tiehen Corporation Balance Sheet April 1 Assets: Cash $ 10,700 Raw materials $ 4,700 Work in process 15,700 Finished goods 19,700 40,100 Property, plant, and equipment (net) 229,700 Total assets $280,500 Liabilities and Stockholders' Equity: Accounts payable $ 15,350 Retained earnings 265,150 Total liabilities and stockholders' equity $280,500 Summaries of the transactions completed during April appear below: (1) Raw materials purchased on account $ 66,700 (2) Raw materials used in production (direct materials) $ 50,700 (3) Raw materials used in production (indirect materials) $ 7,350 (4) Direct labor paid in cash $ 95,700 (5) Indirect labor paid in cash $ 25,700 (6) Selling and administrative salaries paid in cash $ 30,700 (7) Factory utility costs (on account) $ 12,700 (8) Depreciation on PP&Emanufacturing equipment $ 10,700 (9) Depreciation on PP&Eselling and administration $ 2,350 (10) Advertising expenses paid in cash $ 15,700 (11) Manufacturing overhead applied to production $ 59,100 (12) Cost of goods manufactured $196,700 (13) Cash sales $283,000 (14) Cost of goods sold $205,700 (15) Cash payments to creditors $ 81,700 (16) Overapplied (underapplied) overhead ? Required: Complete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.)