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Problem $19-3$A $($Algo$)$ Computing and recording job costs; preparing income statement and balance sheet LO P$1,$ P$2,$ P$3,$ P$4$

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Bergo Bay's accou hing 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.

$\backslash$table$[[,$Debit,Credit$],[$Cash$,76,000,],[$Accounts receivable,$45,000,],[$Raw materials inventory,$27,500,],[$Work in process inventory,$0,],[$Finished goods inventory,$15,000,],[$Prepaid rent,$5,000,],[$Accounts payable,,$$9,000$