The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Beginning Balance 5,450 5,650 Credit 9,900 Work in Process Debit Credit Beginning Balance. 4,550 22,650 6,650 8,950 8,750 Finished Goods Debit Credit Beginning Balance 2,650 22,650 20,850 Manufacturing Overhead Debit 3,250 3,950 3,650 Debit Wages & Salaries Payable Credit 8,750 Credit