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. Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Debit $ 77,000 46,000 Credit 28,000 0 12,000 4,000 $ 11,200 Notes payable 14,200 Common stock Retained earnings (prior year) Sales Cost of goods sold 40,000 88,000 196,600 Factory overhead General and administrative expenses 115,000 27,000 41,000 Totals $ 350,000 $ 350,000 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: $ 4,200 direct materials to Job 402 $ 7,700 direct materials to Job 404 $ 1,700 indirect materials $ 5,000 direct labor to Job 402 $ 15,000 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 150% of direct labor cost. Record direct materials used for Jobs 402 and 404. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Record direct labor costs for Jobs 402 and 404. Note: Enter debits before credits. Transaction b. General Journal Debit Credit Record the entry to apply overhead to Jobs 402 and 404. Note: Enter debits before credits. Transaction C. General Journal Debit Credit Record the indirect materials used. Note: Enter debits before credits. Transaction d. General Journal Debit Credit Record the indirect labor. Note: Enter debits before credits. Transaction e. General Journal Debit Credit