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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. These six documents must be processed to bring the accounting records up to date. Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 100% of direct labor cost. 4. Prepare an income statement for the year and a balance sheet as of December 31 . Hint Retained earnings is $125.400 at the end the current year. Complete this question by entering your answers in the tabs below. Prepare an income statement. These six documents must be processed to bring the accounting records up to Jobs 402 and 404 are the only jobs in process at year-end. The predetermined ov 4. Prepare an income statement for the year and a balance sheet as of December 31 . Hint Retained earnings is $125,400 at the er the current year. Complete this question by entering your answers in the tabs below. Prepare an income statement. Prepare a balance sheet as of December 31