Debit Beginning Balance Raw Materials 5,150 5,350 Credit 9,300 Work in Process Debit Credit Beginning Balance 4,250 22,350 6,350 8,650 8,450 Finished Goods Debit Credit Beginning Balance 2,350 22,350 20,550 Manufacturing Overhead Debit 2,950 3,650 3,350 Debit Wages & Salaries Payable 20,550 Credit 8,450 Credit Beginning Balance 2,650 12,300 Cost of Goods Sold Debit Credit 20,550