can someone please show me whag im doing wrong? im getting part of the questions correct

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. Debit Credit Canh $ 69,000 Accounts receivable 38,000 Raw materials inventory 24,000 Work in process inventory 0 Pininhed goods inventory 15,000 Prepaid rent 5,000 Necounts payable $ 10,900 Notes payable 13,900 Common stock 50,000 Rotained earnings (prior year) 85,000 Sales 102,200 Cont of goods sold 110,000 Factory overhead 27,000 General and administrative expenses 54.000 Totalo $ 342,000 $ 342,000 These six documents must be processed to bring the accounting records up to date. Materials requisition 10: Materials requisition 11 Materials requisition 121 Labor time ticket 521 Labor time ticket 531 Labor time ticket 54: $ 4,000 direct materials to Job 402 917,200 direct materiale to Job 404 $ 2,100 indirect materials $ 7,000 direct labor to Job 402 6 13,000 direct labor to Job 404 $ 5.000 indirect labor Jobs 402 and 404 are the only Jobs in process at year-end. The predetermined overhead rate is 100% of direct labor cost. Problem 15-3A (Algo) Part 4 4. Prepare an income statement for the yeat and a balance sheet as of December 31. Hint: Retained earnings is $89,100 at the end of the current year. Answer is not complete. BERGO BAY COMPANY Income Statement For Year Ended December 31 Sales $ Cost of goods sold Gross profit 182,200 (110,000) 72,200 + General and administrative expenses Net income 54,000 18,200 $ Balance Sheet As at December 31 Assets Cash $ Accounts receivable 69,000 38,000 Inventories Raw materials inventory $ Work in process inventory Finished goods inventory+ Total assets Liabilities 10,700 13,300 X 15,000 39,000 146,000 $ $ Accounts payable Notes payable Factory overhead 10.900 13,900 25,000 Total liabilities 49,800 Equity Common stock Retained earnings 50,000 85,000 Total equity Total liabilities and equity 135,000 184,800 $ BERGO BAY COMPANY List of Account Balances December 31 Debit Credit Cash $ Accounts receivable 69,000 38,000 10,700 11,200 X 15,000 5,000 10,900 Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Factory wages payable Notes payable Common stock Retained earnings (prior year) Sales Cost of goods sold Factory overhead General and administrative expenses 25,000 13,900 50,000 85,000 182,200 110,000 27,000 54,000 350,800 $ $ 356,100 Totals