Steps for

Bergamo Bay's computer system generated the following trial balance on December $31,2019.$ 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 Wages Payable$)$ has not been recorded.

$\backslash$table$[[,,$Debit,Credit$],[$Cash$,,$$$76,000,],[$Accounts receivable,,$45,000,],[$Raw materials inventory,,$27,500,],[$Work in process inventory,,,$],[$Finished goods inventory,,$6,000,],[$Prepaid rent,,$2,000,],[$Accounts payable,$*,,$$$10,800$