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. Work In Process $ 3,770 9,930 6,520 $20,220 Finished Goods $ 8,850 24,180 11,410 $44,440 Cost of Goods Sold Total $ 59,990 164,220 Direct materials Direct labor Manufacturing overhead applied Total $ 47,370 130,110 63,570 81,500 $ 241,050 305,710 Manufacturing overhead for the month was overapplied by $7,450 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.)