The following partially completed T-accounts summarize last year's transactions for Kelshaw Company: Sales Salaries Expense Cost of Goods Sold Accumulated Amortization (Factory) (4) 10,000 90,00012,000 Beg Bal 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? $13,000$50,000$55,000$2,000