The Parkland Partners manufacturing overhead account looked as follows at the end of the month: Manufacturing...

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The Parkland Partners manufacturing overhead account looked as follows at the end of the month: Manufacturing Overhead 32,900 31,700 The overhead applied during the month is currently found: Work-in-Process: $19,020 Finished Goods: $4,755 Cost of Goods Sold: $7,925 Record journal entries to proportionally close overhead to the three accounts. The Parkland Partners manufacturing overhead account looked as follows at the end of the month: Manufacturing Overhead 32,900 31,700 The overhead applied during the month is currently found: Work-in-Process: $19,020 Finished Goods: $4,755 Cost of Goods Sold: $7,925 Record journal entries to proportionally close overhead to the three accounts.