One Product Corporation (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 Accounts Receivable Allowance for Doubtful Accounts Inventory Prepaid Rent $ 19,500 8,250 885 12,060 1,600 25,000 Equipment Accumulated Depreciation 2,400 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 495 Notes Payable (long-term) 22,000 Common Stock 13,300 Additional Paid-In Capital, Common Retained Earnings Treasury Stock 19,210 4,120 4,000