The ending Work in Process account balance would be: The following partially completed T-accounts are for Stanford Corporation: Raw Materials Work In Process Debit Credit Debit Credit 24,000 ? Balance (1) 7,000 (2) 19,000 Balance (2) (4) (6) 11,000 (7) 15,000 18,000 31,000 Finished Goods Debit Credit 31,000 Balance (7) 18,000 62,000 15,000 (2) (3) (4) (5) Manufacturing Overhead Debit Credit 9,000 (6) 16,000 8,000 5,000 Sa Debit imulated Depreciation--Factory Debit Credit Balance (3) Salaries Expense Credit 11,000 (4) 82,000 16,000 Accounts Payable Debit Credit Salaries and Wages Payable Debit Credit Balance (4) Balance (1) (5) 7,000 37,000 19,000 5,000 $13,000 $20,000 $64,000 $75,000