The accounts of Delphinia​ Dreams, Inc. showed the following balances at the beginning of​ October:AccountDebitRaw Materials Inventory$31,000Work−in−Process Inventory40,000Finished Goods Inventory52,000Manufacturing Overhead24,000During the​ month, direct materials amounting to $22,000 and indirect materials amounting to $5,000 were issued to production. What is the ending balance in the Work−in−Process Inventory account following these two​ transactions?