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! Required information [The following information applies to the questions displayed below.] 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 $ 65,000 Accounts receivable Raw materials inventory 34,000 22,000 0 Work in process inventory Finished goods inventory 12,000 Prepaid rent 4,000 Accounts payable Notes payable $ 9,300 12,300 Common stock 40,000 Retained earnings (prior year) 82,000 Sales 169,400 Cost of goods sold 104,000 Factory overhead 24,000 General and administrative expenses 48,000 Totals $ 313,000 $ 313,000 These six documents must be processed to bring the accounting records up to date. Materials requisition 10:1 Materials requisition 11: Materials requisition 12: Labor time ticket 52: Labor time ticket 53: $4,690 direct materials to Job 402 $ 7,300 direct materials to Job 404 $2,300 indirect materials $ 4,000 direct labor to Job 402 $ 16,000 direct labor to Job 404 $ 5,000 indirect labor Labor tine ticket 54: Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 150% of direct labor cost 3. Prepare a revised list of account balances as of December 31, Hint: Use the prior year's Retained Earnings balance of $82,000 in this list. Answer is complete but not entirely correct. BERGO BAY COMPANY List of Account Balances 3. Prepare a revised list of account balances as of December 31. Hint: Use the prior year's Retained Earnings balance of $82,000 in this list. Answer is complete but not entirely correct. BERGO BAY COMPANY List of Account Balances December 31 Credit Cash. Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Factory wages payable Notes payable Common stock Retained earings (prior year) Sales Cost of goods sold Factory overhead General and administrative expenses Totals $ Debit 65,000 34,000 11,900 11,900 12,000 4,000 f 105,300 36,000 48,000 $ 328,100 9,300 25,000 12,300 40,000 82,000 169,400 $338,000