One Product Corp. (OPC) incorporated at the beginning of last year. The balances on its postclosing trial balance prepared on December 31, at the end of its first year of operations, were: Cash Accounts Receivable Allowance for Doubtful Accounts Inventory Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Sales Tax Payable FICA Payable Withheld Income Taxes Payable Salaries and Wages Payable Unemployment Tax Payable Unearned Revenue Interest Payable Note Payable (long-term) Common Stock Additional Paid-ln Capital, Common Retained Earnings Treasury Stock $19,500 8,250 885 12,060 1,600 25,000 2,400 500 600 500 1.600 300 4.500 495 22,000 13.300 19.210 4.120 4,000 2 One Product Corp. (OPC) incorporated at the beginning of last year. The balances on its postclosing trial balance prepared on December 31, at the end of its first year of operations, were: Cash Accounts Receivable Allowance for Doubtful Accounts Inventory Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Sales Tax Payable FICA Payable Withheld Income Taxes Payable Salaries and Wages Payable Unemployment Tax Payable Unearned Revenue Interest Payable Note Payable (long-term) Common Stock Additional Paid-ln Capital, Common Retained Earnings Treasury Stock $19,500 8,250 885 12,060 1,600 25,000 2,400 500 600 500 1.600 300 4.500 495 22,000 13.300 19.210 4.120 4,000 2