please answer the required section

Rieb Inc, has provided the following data for the month of September. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work in Process 53,700 9.860 6.240 $19.000 Finished Goods $ 3.780 24, 110 20,220 $43,010 Coat of doo Sold 47.300 130,040 60.40 $ 230,180 Total 59,700 164.010 20,000 301.790 Manufacturing overhead for the month was overapplied by $7100 The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. Required: Provide the journal entry that would record the allocation of underapplied or overapplied among work in process, finished goods, and cost of goods sold. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 Record the journal entry to allocate the underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold