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$,$$$67,000,],[$Accounts receivable,$36,000,],[$Raw materials inventory,$23,000,],[$Work in process inventory,$0,],[$Finished goods inventory,$6,000,],[$Prepaid rent,$2,000,],[$Accounts payable,,$$10,600$