Townley Inc Manufacturing Overhead for the Month Was Overapplied by $3,000

Townley Inc. has provided the following data for the month of February. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.
$\begin{array}{llr}& \text {Work-in- }& \text {Finished }& \text {Cost of Goods}\\& \text {Process}& \text {Goods}& \text {Sold}& \text {Total}\\ \text { Direct materials } &\$7,570&\$19,200&\$35,280&\$62,050\\ \text {Direct labor } &8,810&24,000&44,100&76,910\\ \text { Manufacturing } &\\ \text { overhead applied } &8,320&15,600&28,080&52,000\\ \text {Total } &\$24,700&\$58,800&\$107,460&\$190,960\\ \text { } &\\\end{array}$

Manufacturing overhead for the month was overapplied by $3,000.
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.