The following partially completed T-accounts are for Stanford Corporation: Raw Materials Debit Balance (1) Work In Process Credit Debit Credit 7,000 (2) 24,000 19,000 Balance (2) 11,000 (7) ? 15,000 (4) 18,000 (6) 31,000 Balance (7) Finished Goods Debit Credit 18,000 62,000 15,000 Manufacturing Overhead Debit Credit 9,000 (6) 31,000 16,000 8,000 5,000 Accumulated Depreciation--Factory Debit Credit Debit Balance (3) 82,000 16,000 Accounts Payable Debit Credit Balance (1) (5) 19,000 5,000 The manufacturing overhead applied is: Sales Salaries Expense 11,000 Credit Salaries and Wages Payable Debit Credit Balance (4) 7,000 37,000