Bergo Bay's accounting system generated the following account balances on December $31.$ The company's manager knows something is wrong with this list of balances because it does not show any balance for Work in Process Inventory. and the accrued factory payroll $($Factory Wages Payable$)$ has not been recorded.

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$75,000,],[$Accounts receivable,$44,000,],[$Raw materials inventory,$27,000,],[$Work in process inventory,$0,],[$Finished goods inventory,$9,000,],[$Prepaid rent,$3,000,],[$Accounts payable,,$9,600],[$Notes payable,$12,600,],[$Common stock,,$30,000],[$Retained earnings $($prior year$),90,000,],[$Sales$,204,800,],[$Cost of goods sold,$115,000,],[$Factory overhead,$25,000,],[$General and administrative expenses,$49,000,],[$Totals$,$$$34,000,$$$347,000$