Farina Bays computer system generated the following trial balance on December 31

Farina Bays computer system generated the following trial balance on December 31 2013. The companys manager knows something is wrong with the trial balance because it does not show any balance for Goods in Process Inventory but does show balances for the Factory Payroll and Factory Overhead accounts.After examining various files the manager identifies the following six source documents that need to be processed to bring the accounting records up to date.Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 200% of direct labor cost.Prepare journal entries to assign the above costs.