Please answer the following questions relating to Ranjot and Himanshu company accounts (in thousands of dollars):

Raw Materials		Cost of Goods Sold
Bal Beg.	100	Credits	?		Debits	?
Debits	901
Bal. End	----------155
Manufacturing Overhead		Work in Process
Debits	2201	Credits	?		Bal Beg.	100	Credits	3505
					Dir Mat	704
					Dir Lab	1000
					Overhead Bal End	2006 ?
Wages & Salaries Payable		Finished Goods
Debits	1300	Bal Beg.	200		Bal Beg. 101		Credits ?
		Credits	1207 --------		Debits ? ---------
		Bal End	105		Bal End 240