Montgomery Manufacturing Co. manufactures and sells a limited line of products per customer order. Nothing is purchased for resale in its original form. The company rents offices and a factory building, and it owns neither real estate nor delivery equipment. It does have its own office and factory equipment. The company uses a perpetual inventory system and keeps its accounts on the calendar year basis. The trial balance of the general ledger as of December 31, 20--, is provided below. Data for the year-end adjustment of the accounts follow the trial balance. Data for year-end adjustments are as follows:

(a)	Interest payable		$      168
(b)	Office supplies expense		900
(c)	Factory supplies expense		1,870
(d)	Depreciation of office equipment		960
(e)	Depreciation of factory equipment		22,560
(f)	Insurance expense on:
	office equipment	$    120
	factory equipment	1,590	1,710
(g)	Provision for bad debt expense (based on percentage of sales)		1,000
(h)	Provision for corporate income taxes		60,560
(i)	Factory overhead to be applied to work in process		4,729

Physical counts of the inventories agreed with the amounts in the books. Additional information needed to prepare the income statement and schedule of cost of goods manufactured is as follows:

Finished goods inventory, January 1	$219,692
Materials inventory, January 1	23,000
Purchases for the year	114,500
Direct labor	156,897
Work in process inventory, January 1	36,500
Indirect materials charged to production	4,500

Prepare a 10-column work sheet for the year ended December 31, 20--. After the factory overhead account is adjusted, the total debits will differ from the total credits. Enter the under- or overapplied overhead on the work sheet by transferring it to Cost of Goods Sold. [Label this adjustment (j).]