At December 31, balances in Manufacturing Overhead are: Shimeca Companydebit $1,200, Garcia Companycredit $900. Prepare the adjusting

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At December 31, balances in Manufacturing Overhead are: Shimeca Company—debit $1,200, Garcia Company—credit $900. Prepare the adjusting entry for each company at December 31, assuming the adjustment is made to cost of goods sold.

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