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 occounting records up to date. Jobs 402 and 404 are the only jobs in process at yearend. The predetermined overhead rate is 150% of direct labor cost 3. Prepare a revised list of account balances as of December 31. Hint Use the prior year's Retained Eamings balance of $82,000 in this list