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$,$$$170,000,],[$Accounts receivable,$75,000,],[$Raw materials inventory,$80,000,],[$Work in process inventory,$0,],[$Finished goods inventory,$15,000,],[$Prepaid rent,$3,000,],[$Accounts payable,,$$17,000$