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 90,00012,000BegBal(3) At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold. What is the cost of goods sold (after adjustment for under- or over applied overhead)? $54,000$51,000$55,000$56,000