The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Beginning Balance 4,550 Credit 8,100 4,750 Work in Process Debit Credit Beginning Balance 3,650 21,750 5,750 8,050 7,850 Finished Goods Debit Credit Beginning Balance 1,750 21,750 19,950 Manufacturing Overhead Debit Credit 2,350 7,850 3,050 2,750 Wages & Salaries Payable Debit Credit 19,950 Beginning Balance 2,050 11,100 Cost of Goods Sold Debit Credit 19,950