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.

These six documents must be processed to bring the accounting records up to date.

Jobs $402$ and $404$ are the only jobs in process at year$-$end. The predetermined overhead rate is $100\%$ of direct labor cost.

Prepare a revised list of account balances as of December $31.$ Hint: Use the prior year's Retained Earnings balance of $$79,000$ in this

list.