Required Information [The following information applies to the questions displayed below] Bergo Bay's accounting system generated the following account bolances on December 31 . The company's managet. knows somothing is wrong with this list of balances becouse it does not show amy balonce for Work in Process inventory. and the occrued 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 co Direct materials. Required: 1. Use the document information above to prepare journal entries for the above costs. Journal entry worksheet 5 Record direct materials used for Jobs 402 and 404 . Note: Enter debits before credits