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,$76,000,],[$Raw materials inventory,$45,000,],[$Work in process inventory,$27,500,],[$Finished goods inventory,$15,000,],[$Prepaid rent,$5,000,],[$Accounts payable,,$$9,000$