use the first picture to answer the rest of the questions. thank you!

Bergo Bay's accounting system generated the following account balances on December 31. The company's man 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. Debit Credit Cash $ 80,000 Accounts receivable 49,000 Raw materials inventory 29,500 Work in process inventory 0 Finished goods inventory 6,000 Prepaid rent 2,000 Accounts payable $ 9,900 Notes payable 12.900 Common stock 20,000 Retained earnings (prior year) 14,000 Sales 223,700 Cost of goods sold 113,000 Factory overhead 26,000 General and administrative expenses 45,000 Totals $ 350, 500 $ 350,500 These six documents must be processed to bring the accounting records up to date, Materials requisition 101 Materials requisition 11 Materials requisition 121 Labor time tiekot 52 Labor the ticket 533 Labor time ticket san. $ 4,300 direct materials to Job 402 5.7.700 direct materials to Job 404 $ 2,000 Indirect materials $5,000 direct labor to Job 402 $ 15,000 direct labor to Job 404 $5,000 Indirect labor Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 100% of direct labor cost. a. Direct materials. b. Direct labor c. Overhead applied. d. Indirect materials. e. Indirect labor Required: 1. Use the document information above to prepare journal entries for the above costs. View transaction list S Journal entry worksheet 1 2 3 4. 5 5 > Record direct materials used for Jobs 402 and 404. Note: Enter debits before credits. Transaction General Journal Debit Credit a a. Direct materials b. Direct labor c. Overhead applied. d. Indirect materials. e. Indirect labor Required: 1. Use the document information above to prepare journal entries for the above costs. View transaction list Journal entry worksheet 2.