Colorado company uses a job-order costing system account

Question

Colorado Company uses a job-order costing system. Account balances at the end of the year were:

Raw materials Inventory                                        $200,000

Work-In-Process Inventory                                      400,000

Finished Goods Inventory                                        600,000

Cost of Goods Sold                                                800,000

Manufacturing Overhead (credit: over applied)              90,000

What journal entry(s) are necessary to close the Manufacturing Overhead account if the amount in the account ($90,000) is all materials?