Bergamo Bay's computer system generated the following trial balance on December 31, 2017. The companys 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 Payroll Payable) has not been recorded. Debit Credit Cash $ 62,000 Accounts receivable 36,000 Raw materials inventory 23,000 Work in process inventory 0 Finished goods inventory 12,000 Prepaid rent 4,000 Accounts payable $ 8,900 Notes payable 11,900 Common stock 40,000 Retained earnings 93,000 Sales 166,200 Cost of goods sold 106,000 Factory overhead 33,000 Operating expenses 44,000 Totals $ 320,000 $ 320,000 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: $ 4,700 direct materials to Job 402 Materials requisition 21-3011: $ 7,200 direct materials to Job 404 Materials requisition 21-3012: $ 1,700 indirect materials Labor time ticket 6052: $ 6,000 direct labor to Job 402 Labor time ticket 6053: $ 13,000 direct labor to Job 404 Labor time ticket 6054: $ 1,000 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.