Bergo Bay's accounting system generated the following account balances on December $31.$ The company's manager knows something is wrong with this Iist 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$,$$$78,000,],[$Accounts receivable,$47,000,],[$Raw eaterials inventory,$28,500,],[$Work in process imventory,$0,],[$Finished goods inventory,$12,000,],[$Prepaid nent,$4,000,],[$Accounts payable,,$$11,200$

this list

$\backslash$table$[[$BERGO BMY COMPAMY$],[$Wat of Acenumt Balances$],[$Decembar is$],[,$Debil,credt$],[$Cash$,5,$ra$,$ owo,,$],[$Arinumb raceratie,,$87,000,,],[$Rave malarias motriong,,$14,7m,,],[$Wusk it procuss martiary,?,,,$],[$Fitshasd quads imunlary,,,,$],[$Prepand rens,,,,$],[$Acrnans pogpitie,,,,$],[$Fectry mapgs Boyatie,r$,,,],[$Matis faridin,$7,,,],[$Commonsatack$,$F$,,,],[$Avtw rad owmings I prich po$,,,,],[5$ales,$1,,,],[$Cost of goods sod,E$,,,],[$Fiadery imiftsiad,r$,,,],[$Genera and abmenstrown,,,,$],[$Totak$,5,182,760,s,0]]$

Bergo Bays accounting sysiem generated the loliswing account balances on Decen ber $31.$ The company's manager knows something is wrong wih this lisi of balasces because II does hot show any ballance: for Work in Process Irrventory. and the accrued factory prvid $($f actory Wages Payablel has nol been recorded.

$\backslash$table$[[,$Desit,Cradit$],[$Cash$,$$$76,000,],[$acraets reveivable,$47,000,],[$Kan matvilals imentory,$28,500,],[$Work in procest imventory,a$,],[$Finisked couls inventory,$12,000,],[$Preacid fort,$4,600,],[$haverts pertahle,,$311,200],[$Wetes pariabie,,$14,200],[$con stack,,$4a,$ces