Company A began its operations on 12/1/X1. For the month of December 20X1 Company A provided the following information regarding its activities and year-end estimates to support accrual accounting. Began December with $12,000 of inventory which was contributed by the founding stockholder in exchange for 100 shares of common stock. Total December sales were $5,000 of which 21% were cash sales, the rest were sales on account, none of which were collected by 12/31/X1. All of company A's sales were sold at a gross margin of 65%. On 12/1/X1 purchased a $7,000 vehicle on account which will be paid for in January X2. The company estimates that the vehicle will be useful for 5 years and will have a residual value of $1,000. The company records monthly depreciation. As of 12/31/X1, Company A estimated that 1% of all outstanding accounts receivable would never be collected. Using your knowledge of accrual accounting and the accounting cycle, compute the total of all debit balances that would appear on Company A's post-closing trial balance as of 12/31/X1.

The Correct answer: $22,250. But what does the Trial Balance look like? I can't get the correct answer