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Required information [The following information applies to the questions displayed below.] One Product Corporation (OPC) incorporated at the beginning of last year. The balances on its post-closing trial ba prepared on December 31 , at the end of its first year of operations, were: The following information is relevant to the first month of operations in the following year: - OPC sells its inventory at $150 per unit, plus sales tax of 6 percent. OPC's January 1 inventory balance consists 180 units at a total cost of $12,600. OPC's policy is to use the FIFO method, recorded using a perpetual invento system. - The $1,660 in Prepald Rent relates to a payment made in December for January rent this year. - The equipment was purchased on July 1 of last year. It has a residual value of $1,000 and an expected iffe of fiv years. It is being depreciated using the straight-line method. - Employee wages are $4,000 per month. Employees are paid on the 16 th for the first half of the month and on th first day of the following month for the second half of each month. Withholdings each pay period include $250 income taxes and $150 of FICA taxes. These withholdings and the employer's matching contribution are paid Journal entry worksheet Record the issuance of 10 percent stock dividend. Note: Enter debits before credits. Journal entry worksheet Record the issuance of 30 percent stock dividend. Note: Enter debits before credits