Bergamo Bay's computer system generated the following trance on December 31 2019 The company's manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Wages Payable) has not been recorded Credit Debit 5 66,000 35,000 22,500 0 12,000 Cash Accounts receivable Raw materials inventory Work in process inventory Tinished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings Sales Cost of goods sold Factory overhead Operating expenses $ 10,100 13,100 40,000 88,000 174,300 105,000 26.000 55,000 $325,500 $325,500 After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date. Materiels requisition 21-3010: Materials requisition 21-30111 Materials requisition 21-3012: Labor time ticket 60521 Labor time ticket 60531 Labor time ticket 60541 $ 4,200 direct materials to Job 402 $ 7.900 direct materials to Job 404 $ 2,400 indirect materials $ 6,000 direct labor to Job 402 $14,000 direct labor to Job 404 $ 5.000 indirect labor Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 100% of direct labor cost 3. Prepare a revised trial balance. Credit BERGAMO BAY COMPANY Trial Balance December 31, 2019 Debit Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Factory wages payable Notes payable Common stock Retained earnings Sales Cost of goods sold Factory overhead Operating expenses Totals