Michael Paints has two processes-Coloring Department and Mixing Department. Michael sold 450 gallons on account at $110 per gallon. The total cost of processing was $385000 for 5,500 gallons of paint. Throughout the year, Michael used a predetermined overhead allocation rate to allocate $80,000 and $90,000 of indirect costs to the Coloring Department and Mixing Department respectively. The actual overt wad cods incurred amounted to $150,000 at the end of the year. What are the journal entries to record the sale of goods and the adjustment for over/undrrallocated manufacturing overhead at the end of the year if Michael follows a process costing system