help me do the journal entry

Given Data for Lab 2 This company applies manufacturing overhead on the basis of machine-hours. Below is information for the most recently completed year of operations. Bellingham Manufacturing, Inc. Estimated total manufacturing overhead cost Estimated total amount of allocation base $ 510,000 75,000 machine-hours Actual total manufacturing overhead cost Actual total machine-hours $ 468,000 72,000 Bellingham Manufacturing, Inc. Manufacturing Overhead Report For the year ended Dec. 31, 2019 Computation of Predetermined Overhead Rate (POHR): Predetermined overhead rate: Correct! --> $6.80 per machine-hour Computation of Underapplied or Overapplied Manufacturing Overhead: Actual total manufacturing overhead cost: $ 468,000 Total manufacturing overhead applied to Work in Process during the year: $489,600.00 Amount of underapplied (or overapplied) manufacturing overhed $ (21,600) Correct! Was overhead underapplied or overapplied? overapplied Assume the company closes any balance in Manufacturing Overhead to Cost of Goods Sold. What journal entry should be made to close the Manufacturing Overhead account