Bergamo Bay's computer system generated the following trial balance 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 $ 70,000 39, eee 24,5ee 12,eee 4,000 Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings Sales Cost of goods sold Factory overhead Operating expenses Totals $ 9,000 12,000 40, eee 90,000 183,500 109,000 25,000 51,000 $334, see $334,500 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. Materials requisition 21-3010: Materials requisition 21-3011: Materials requisition 21-3012: Labor time ticket 6052: Labor tine ticket 6053: Labor time ticket 6054: $4,600 direct materials to Job 402 $ 7,600 direct materials to Job 404 $ 1,500 indirect materials $ 4,000 direct labor to Job 402 $16,000 direct labor to Job 484 $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. 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