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Required information (The following infomation applies to the quesbons displibyed below) Bergo Bays accounting system generated the following account balances on December 3t. The company's manager knows something is wrong with this list of balances because \& does not shaw any balance for Work in Process inventory. and the accrued foctory payrob of actory Wages Paysblet has not been recorded. These six documents must be proxesved to bring the accourting reconds up to date. Jobs 402 and 404 are the only jobs in process at year end. The predetermined owerhead rate is 1506 of direct labor cost: this ist These six eocuments 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 owerhead rate is 150%, of direct labor cost. 3. Prepare a revised last of account balances as of December 31 . Hint Use the priar year's Aetained Eamings balance of $85,000 in this list