Waterways has two major public$-$park projects to provide with comprehensive irrigation in one of its service locations this month. Job J$57$ and Job K$52$ involve $15$ acres of landscaped terrain, which will require special$-$order, sprinkler heads to meet the specifications of the project. Using a job cost system to produce these parts, the following events occurred during December.Raw materials were requisitioned from the company$$s inventory on December $2$ for $$5,580$; on December $8$ for $$1,161$; and on December $14$ for $$3,801.$ In each instance, two$-$thirds $(2/3)$ of these materials were for J$57$ and the rest for K$52.$Six time tickets were turned in for these two projects for a total amount of $18$ hours of work. All the workers were paid $$16\mathrm{.}50$ per hour. The time tickets were dated December $3,$ December $9,$ and December $15.$ On each of those days, $6$ labor hours were spent on these jobs, two$-$thirds $(2/3)$ for J$57$ and the rest for K$52.$The predetermined overhead rate is based on machine hours. The expected machine hour use for the year is $2,320$ hours, and the anticipated overhead costs are $$1,016,160$ for the year. The machines were used by workers on projects K$52$ and J$57$ on December $3,9,$ and $15.$ Six machine hours were used for project K$52(2$ each day$),$ and $8\mathrm{.}5$ machine hours were used for project J$57(2\mathrm{.}5$ the first day and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $265$ sprinkler heads for J$57$ and $159$ sprinkler heads for K$52.$Additional job order activities during this period included:Dec. $1$ Purchased raw materials from Durbin Supply Company on account for $$58,520.$Dec. $2$ Issued $$44,000$ of direct materials from the company$$s inventory to jobs other than K$52$ and J$57$ and $$3,300$ of indirect materials.Dec. $12$ Paid Waterways$$ factory salaries and wages for $$71,500.$Dec. $13$ Paid the factory$$s water bill of $$9,900.$Dec. $18$ Transferred $$55,000$ of costs from other completed jobs to finished goods.Dec. $21$ Paid the factory$$s electric bill of $$13,200$ for Waterways$$ factory.Dec. $31$ Made adjusting entries forth factory that included accrued property taxes of $$13,200,$ prepaid insurance of $$9,680,$ and accumulated depreciation of $$17,600.$

Part $1$ Journalize the activities from these job cost sheets in the general journal. Also, journalize the other costs that occurred during this period. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to $0$ decimal places, e$.$g$.5,275.$

Part $2$ Assuming that Manufacturing Overhead has a debit balance of $$3,600,$ determine whether overhead has been under$/$over applied and make the adjusting entry. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$