PR $4-5$ Question e$.$ What journal entry should be used at the... e$.$ If Smithson determines that writing off all over$-$ or underapplied manufacturing overhead to cost of goods sold could significantly affect the companies financial statements, what journal entry should be used at the end of the year to reconcile overhead? Note: If no entry is required for a transaction or event, select $"$No journal entry required" in the first account field. Journal entry worksheet $1$ Record the journal entry should be used at the end of the year to reconcile overhead.