Required information The following information applies to the questions displayed below! 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. Credit Debit $ 59,000 36,000 23,000 12,000 4,000 Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings Sales Cost of goods sold Factory overhead Operating expenses Totals $ 10,400 13,400 40,000 82,000 159,200 103,000 26,000 42,000 $385,000 $385,000 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. Totals $385,000 $385,00 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. $ 4,600 direct materials to Job 402 $ 7,800 direct materials to Job 404 Materials requisition 21- 3010: Materials requisition 21- 3011: Materials requisition 21- 3012: Labor time ticket 6052: Labor time ticket 6053: Labor time ticket 6854: $ 1,500 indirect materials $ 3,00 direct labor to Job 402 $13,000 direct labor to Job 404 $ 1,800 indirect labor Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 100% of direct labor cost. a. Direct materials costs to Work in Process Inventory b. Direct labor costs to Work in Process Inventory c. Overhead costs to Work in Process Inventory. d. Indirect materials costs to the Factory Overhead account. e. Indirect labor costs to the Factory Overhead account. Required: 1. Prepare journal entries to assign the above costs. View transaction list View transaction list Journal entry worksheet 1 2 3 4 5 Record direct materials costs for Jobs 402 and 404. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet Record direct labor costs for Jobs 402 and 404. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal 1. Prepare journal entries to assign the above costs. View transaction list Journal entry worksheet View transaction list Journal entry worksheet Required information arance sneet December 31, 2017 Assets Inventories Total assets Liabilities and equity Total liabilities Total stockholders' equity Total liabilities and equity