Debit Beginning Balance Raw Materials Inventory 29,700.00 Ending Balance 29,700.00 Debit Beginning Balance Finished Goods Inventory 124,600.00 Ending Balance 124,600.00 Credit Debit Beginning Balance Work in Process Inventory 19,100.00 Credit Ending Balance 19,100.00 Manufacturing Overhead Credit Debit Credit Beginning Balance Ending Balance 0.00 Cost of Goods Sold Sales Revenue Debit Credit Debit Credit Beginning Balance Beginning Balance Ending Balance 0.00 Nonmanufacturing Expenses a Debit Beginning Balance Ending Balance 0.00 Credit Ending Balance 0.00