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 accounting records up to date. 3. Prepare a revised list of account balances as of December 31. Hint: Use the prior year's Retained Earnings balance of $76,000 in this list