The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year: Raw Materials Debit Beginning Balance 5,100 Credit 9,200 5,300 Work in Process Debit Credit Beginning Balance 4,200 22,300 6,300 8,600 8,400 Finished Goods Debit Credit Beginning Balance 2,300 22,300 20,500 Manufacturing Overhead Debit 2,900 3,600 3,300 Wages & Salaries Payable Debit Credit 8,400 Credit 2,600 20,500 Beginning Balance