Check my 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 Cash $ 74, 900 Accounts receivable 43, 000 Raw materials inventory 26, 500 Work in process inventory Finished goods inventory 6, 090 Prepaid rent 2, 000 Accounts payable $ 12,000 Notes payable 15, 000 Common stock 20, 090 Retained earnings (prior year) 76,090 Sales 215, 500 ces Cost of goods sold 111, 000 Factory overhead 26, 000 General and administrative expenses 50,000 Totals $ 338, 500 $ 338,500 These six documents must be processed to bring the accounting records up to date. Materials requisition 10: $ 4, 100 direct materials to Job 402 Materials requisition 11: $ 7,700 direct materials to Job 404 Materials requisition 12: $ 1,800 indirect materials Labor time ticket 52: $ 5,000 direct labor to Job 402 Labor time ticket 53: $ 15,000 direct labor to Job 404