Vernon Modems, Incorporated acquired a subsidiary named Anywhere, Incorporated (AI). AI manufactures a wireless modem that enables users to access the Internet through cell phones. The following Balance Sheet was drawn from the accounts of the subsidiary.

Balance Sheet as of January 1, Year 2
Assets
Cash	$ 184,600
Raw materials inventory	3,680
Work in process inventory	5,530
Finished goods inventory	6,450
Total Assets	$ 200,260
Stockholders' Equity
Common stock	$ 119,060
Retained earnings	81,200
Total Stockholders' Equity	$ 200,260

The subsidiary completed the following transactions during Year 2.

9. Closed the Manufacturing Overhead account. The amount of over- or underapplied overhead was insignificant (immaterial).

Required

How to add 9. to the balance sheet

Anywhere, Incorporated, record the events in a financial statements model. The beginning balances are shown as an example. e: Enter decreases to account balances with a minus sign. Anywhere, Incorporated, record the events in a financial statements model. The beginning balances are shown as an example. e: Enter decreases to account balances with a minus sign