I got the first two parts of this three part question figured out but I can't figure the last part here it is

Question

Duggan Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are expected to total $327,600 for the year, and machine usage is estimated at 126,000 hours.

For the year, $348,788 of overhead costs are incurred and 132,100 hours are used.
Compute the manufacturing overhead rate for the year
and that is 2.60
thats the first question

What is the amount of under- or overapplied overhead at December 31?

and that is $5,328
thats the second question
the last one is

Prepare the adjusting entry to assign the under- or overapplied overhead for the year to cost of goods sold. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Account Titles and Explanation

Debit

Credit

and each have two spots under them

Help thank you