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 Cost of Goods Sold Work In Process $ 3,730 9,890 6,360 Finished Goods $ 8,810 24,140 11,130 $44,080 Total $ 59,870 164,100 Direct materials Direct labor Manufacturing overhead applied Total $ 47,330 130,070 62,010 s 239,410 79,500 s 19,980 s 303,470 Manufacturing overhead for the month was overapplied by $7,250 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.)