The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Beginning Balance 5,400 5,600 Credit 9,800 Work in Process Debit Credit Beginning Balance 4,500 22,600 6,600 8,900 8,700 Finished Goods Debit Credit Beginning Balance 2,600 22,600 20,800 Manufacturing Overhead Debit 3,200 3,900 3,600 Debit Wages & Salaries Payable. Credit 8,700 Credit