Selected ledger accounts for Realm Company are given below for the just-completed year: Bal. 1/1 Debits Bal. 31/12 Raw Materials 42,000 Credits 480,000 84,000 ? Debits Manufacturing Overhead 429,800 Credits Bal. 1/1 Direct materials Direct labour Overhead Bal. 31/12 Debits ? Work in Process 88,000 Credits 912,100 344,000 134,000 447,200 ? Factory Wages Payable 209,000 Bal. 1/1 Credits 22,000 205,000 Bal. 31/12 18,000 Finished Goods Bal. 1/1 Debits 61,600 Credit Bal. 31/12 ? 166,000 Debits Cost of Goods Sold ?