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.

Materials requisition $10$ :

Materials requisition $11$:

Materials requisition $12$:

Labor time ticket $52$ :

Labor time ticket $53$:

Labor time ticket $54$:

$ $4,000$ direct materials to Job $402$

$ $7,900$ direct materials to Job $404$

$ $1,900$ 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 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 $$85,000$ in

this list.