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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. Credit Debit $ 69,808 38,000 24,000 15,000 5,000 Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings (prior year) Sales Cost of goods sold Factory overhead General and administrative expenses Totals $ 10,900 13,900 50,000 85,000 182,200 110,000 27,000 54,000 $ 342,000 $ 342,000 These six documents must be processed to bring the accounting records up to date. Materials requisition 101 Materials requisition 111 Materials requisition 121 Labor time ticket 521 Labor time ticket 53: Labor time ticket 541 $4,000 direct materials to lob 402 $ 7,200 direct materials to Job 404 $ 2,100 indirect materials $7,000 direct labor to Job 402 $ 13,000 direct labor to Job 494 $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 BERGO BAY COMPANY List of Account Balances December 31 Debit. Credit Cash $ 69,000 38,000 24,000 X Accounts receivable 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 Totals $ 131,000 $ 0 BERGO BAY COMPANY Income Statement *For Year Ended December 31 0 69 0 BERGO BAY COMPANY Balance Sheet As at December 31 Assets Inventories 0 Total assets $ 0 Liabilities Total liabilities Equity Total equity Total liabilities and equity $