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5,100 Raw Materials Debit Credit Beginning Balance 9,200 5,300 Work in Process Debit Credit Beginning Balance. 4,200 22,300 6,300 8,600 8,400 Finished Goods Debit

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5,100 Raw Materials Debit Credit Beginning Balance 9,200 5,300 Work in Process Debit Credit Beginning Balance. 4,200 22,300 6,300 8,600 8,400 Finished Goods Debit Credit Beginning Balance 2,300 20,500 22,300 Manufacturing Overhead Debit 2,900 Credit 8,400 3,600 3,300 Wages & Salaries Payable Debit Credit 20,500 Beginning Balance. 2,600 12,200 Cost of Goods Sold Debit Credit 20,500

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