These six documents must be processed to bring the accounting records up to date.

Materials requisition $10$: $ $4,900$ direct materials to Job $402$

Materials requisition $11$: $ $7,700$ direct materials to Job $404$

Materials requisition $12$: $ $2,000$ indirect materials

Labor time ticket $52$: $ $5,000$ direct labor to Job $402$

Labor time ticket $53$: $ $15,000$ direct labor to Job $404$

Labor time ticket $54$: $ $5,000$ indirect labor

Jobs $402$ and $404$ are the only jobs in process at year$-$end. The predetermined overhead rate is $150\%$ of direct labor cost.

$3.$ Prepare a revised list of account balances as of December $31.$ Hint: Use the prior year's Retained Earnings balance of $$84,000$ in this list.Bergo Bay's accounting system generated the following account balances on December $31.$ The company's manager

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.