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Bergamo Bay's computer system generated the following trial balance on December 31, 2017. The company's manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Payroll Payable) has not been recorded.

DebitCreditCash$69,000Accounts receivable47,000Raw materials inventory28,500Work in process inventory0Finished goods inventory9,000Prepaid rent3,000Accounts payable$10,200Notes payable13,200Common stock30,000Retained earnings77,000Sales205,100Cost of goods sold101,000Factory overhead27,000Operating expenses51,000Totals$335,500$335,500

After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date.

Materials requisition 21-3010:$4,200direct materials to Job 402Materials requisition 21-3011:$7,400direct materials to Job 404Materials requisition 21-3012:$2,400indirect materialsLabor time ticket 6052:$3,000direct labor to Job 402Labor time ticket 6053:$8,000direct labor to Job 404Labor time ticket 6054:$5,000indirect labor

Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 150% of direct labor cost.

I need to create a revised trial balance