Sweet Tooth Confectionary incurred $157,000 of manufacturing overhead costs during the year just ended. However, only$141,000 of overhead was applied to production. At the conclusion of the year, the following amounts of the year’s applied overhead remained in the various manufacturing accounts. Applied Overhead Remaining in Account on December 31 Work-in-Process Inventory $ 35 , 250 Finished-Goods Inventory 49 , 350 Cost of Goods Sold 56 , 400 Work-in-Process Inventory Finished-Goods Inventory Cost of Goods Sold ​ Applied Overhead Remaining in Account on December 31 $35,250 49,350 56,400 ​ Required: Prepare a journal entry to close out the balance in the Manufacturing Overhead account and prorate the balance to the three manufacturing accounts.