A company's accounting system generated the following account balances on December $31.$ This list of balances is incomplete.

$\backslash$table$[[,$Debit,Credit$],[$Cash$,155,000,],[$Raw materials inventory,$75,000,],[$Work in process inventory,$80,000,],[$Finished goods inventory,$0,],[$Prepaid rent,$15,000,],[$Accounts payable,$4,000,],[$Factory wages payable,,$$18,000$