QUESTION 3 (25 MARKS) Below are the selected T-accounts of Kerisi Enterprise for the year ended 31 December 2018: Bal b/d Debit Bal b/d Indirect material Indirect labor Other overhead Bal b/d Direct Materials Direct Labor Overhead Bal b/d Debits Raw Materials 30,000 Credit 240,000 Bal c/d Manufacturing overhead 40,000 Credit XXX 50,000 XXX XXX XXX 320,000 Work in Progress 40,000 Credit 940,000 180,000 300,000 480,000 Bal c/d XXX 40,000 Finished Goods Credits XXX Bal c/d Salaries & Wages Payable Debit Bal c/d 370,000 8,000 Bal b/d Credit XXX 120,000 18,000 360,000