The following partially completed T-accounts summarize last year's transactions for Kelshaw Company Raw Materials Accounts Payable Beg Bal 4,000 20,000 (2) 18,990 (1) 18,000 4,000 (1) (5) (7) Beg nal (2) 4 (6) Beg Bal (7) End Bal Finished Goods 17,000 50,000 12,000 Work in Process 8,000 50,000 12,090 15,000 28,000 Manufacturing Overhead 8 cop 28,000 12,000 5,000 4,600 Sales Salaries Expense 10,000 6 (2) (9) (4) 15 Wages & Salaries Payable 6,000 30,000 Beg Bal (4) Cost of Goods Sold Accumulated Amortization (Factory) 90,000 12,000 Beg ta (3) At the end of the year the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold. What would be the ending Work In Process account balance