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$[[$Cash$,$Debit,Credit$],[$Accounts receivable,$$71,000,],[$Raw materials inventory,$40,000,],[$Work in process inventory,$25,000,],[$Finished goods inventory,$0,],[$Prepaid rent,$12,000,],[$Accounts payable,$4,000,],[$Notes payable,,$$10,000$