At the beginning of theyear, Green Street Manufacturing had the following accountbalances:

WorkminusinminusProcess Inventory

2,000

Cost of Goods Sold

0

Finished Goods Inventory

8,000

Sales Revenue

0

Manufacturing Overhead

0

The following additional details are provided for theyear:

Direct materials placed in production	$ 81 comma 000$81,000
Direct labor incurred	193 comma 000193,000
Manufacturing overhead incurred	300 comma 000300,000
Manufacturing overhead allocated to production	291 comma 000291,000
Cost of jobs completed and transferred	505 comma 000505,000
Total revenue	758 comma 000758,000
Cost of goods sold	445 comma 000445,000

After adjusting the balance in ManufacturingOverhead, the ending balance in the Finished Goods Inventory account is a_____________.

Debit or Credit or How much?!?!?!