Steps for

IW $1$

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$,$$$76,000,],[$Accounts receivable,$45,000,],[$Raw materials inventory,$27,500,],[$Work in process inventory,$0,],[$Finished goods inventory,$6,000,],[$Prepaid rent,$2,000,],[$Accounts payable,$-,$$$10,800$