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$,$$$72,000,],[$Accounts recelvable,$41,000,],[$Raw materials inventory,$25,500,],[$Work in process inventory,$0,],[$Finished goods inventory,$12,000,],[$Prepaid rent,$4,000,],[$Accounts payable,,$11,600],[$Notes payable,$14,600,],[$Common stock,,$40,000],[$Retained earnings $($prior year$),88,000,],[$Sales$,,194,300],[$Cost of goods sold,$118,000,],[$Factory overhead,$25,000,],[$General and administrative expenses,$51,000,],[$Totals$,$$$348,500,$$$348,500$