One Product Corp. (OPC) incorporated at the beginning of last year. The balances on its post-closing trial balance prepared on December 31, at the end of its first year of operations, were: Cash $19,530 Accounts Receivable 8,260 Allowance for Doubtful Accounts 905 Inventory 12,340 Prepaid Rent 1,640 Equipment 27,400 Accumulated Depreciation 2,640 Accounts Payable 0 Sales Tax Payable 500 FICA Payable 600 Withheld Income Taxes Payable 500 Salaries and Wages Payable 1,600 Unemployment Tax Payable 300 Deferred Revenue 4,500 Interest Payable 500 Note Payable (long-term) 22,200 Common Stock 13,700 Additional Paid-In Capital, Common 19,305 Retained Earnings 5,920 Treasury Stock 4,000 The following information is relevant to the first month of operations in the following year: