Req 1 Req 2 and 3 Req 4 Prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold. View transaction list Journal entry worksheet 1 Record entry to allocate underapplied /overapplied overhead. Note: Enter debits before credits. Date General Journal Debit Dec 31 Cost of goods sold Factory overhead Clear entry Record entry Credit SIEV View general journal Req 1 Req 2 and 3 Req 4 Prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold. View transaction list Journal entry worksheet 1 Record entry to allocate underapplied /overapplied overhead. Note: Enter debits before credits. Date General Journal Debit Dec 31 Cost of goods sold Factory overhead Clear entry Record entry Credit SIEV View general journal Req 1 Req 2 and 3 Req 4 Prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold. View transaction list Journal entry worksheet 1 Record entry to allocate underapplied /overapplied overhead. Note: Enter debits before credits. Date General Journal Debit Dec 31 Cost of goods sold Factory overhead Clear entry Record entry Credit SIEV View general journal Req 1 Req 2 and 3 Req 4 Prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold. View transaction list Journal entry worksheet 1 Record entry to allocate underapplied /overapplied overhead. Note: Enter debits before credits. Date General Journal Debit Dec 31 Cost of goods sold Factory overhead Clear entry Record entry Credit SIEV View general journal