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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.

$\backslash$table$[[$Cash$,$Debit,Credit$],[$Accounts receivable,$170,000,],[$Raw materials inventory,$75,000,],[$Work in process inventory,$80,000,],[$Finished goods inventory,$0,],[$Prepaid rent,$15,000,],[$Accounts payable,$3,000,],[$Notes payable,,$$17,000$