Lock & Key Inc. began operations on January 1, 2019. Its post-closing trial balance at December 31, 2019 and 2020, is shown below along with some other information. Lock & Key Inc. Income Statement For Year Ended December 31, 2020 Revenues: Sales Cost of goods sold (000s) Gross Profit Expenses: Other expenses Depreciation expense Total expenses Loss Account Cash Receivables $3,330 2,730 600 $630 240 Lock & Key Inc. Post-Closing Trial Balance (000s) 870 $ 270 December 31 2020 $ 2,460 2,120 2019 $1,200 1,470