At December 31 Ding Company Reported the Following Balances in Its

Essay

At December 31 Ding Company reported the following balances in its accounts: $\begin{array}{lr}\text { Cost of Goods Sold } & \$ 210,000 \\\text { Finished Goods Inventory } & 30,000\end{array}$ The company's balance in its Manufacturing Overhead account at the same date was a debit of $2800.
Instructions
Prepare the entry to adjust the over- or underapplied overhead amount at December 31.