The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year:

Raw Materials
Beg Bal	4,950		8,900
	5,150

Work in Process
Beg Bal	4,050		22,150
	6,150
	8,450
	8,250

Finished Goods
Beg Bal	2,150		20,350
	22,150

Manufacturing Overhead
	2,750		8,250
	3,450
	3,150

Wages & Salaries Payable
	20,350	Beg Bal	2,450
			11,900

Cost of Goods Sold
Beg Bal	20,350

The direct labor cost was:

plz show steps and journal entry