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Cash 21,960 Accounts Receivable 8,320 Allowance for Doubtful Accounts 1,075 Inventory 12,600 Prepaid Rent 1,980 Equipment 47,800 Accumulated Depreciation 4,680 Accounts Payable Sales Tax Payable 50e FICA Payable 600 Withheld Income Taxes Payable 500 Salaries and Wages Payable 1,600 Unemployment Tax Payable 300 Deferred Revenue 4,500 Interest Payable 538 Notes Payable (long-term) 3,900 Common Stock 18,800 Additional Paid in Capital, Connon 20, 117 Retained Earnings 19,550 Treasury Stock 4,000 The following information is relevant to the first month of operations in the following year OPC sells its inventory at $150 per unit, plus sales tax of 6 percent. OPC's January 1 Inventory balance consists of 180 units at a total cost of $12,600. OPC's policy is to use the FIFO method, recorded using a perpetual Inventory system The $1.980 in Prepaid Rent relates to a payment made in December for January rent this year. The equipment was purchased on July 1 of last year. It has a residual value of $1,000 and an expected life of five years. It is being depreciated using the straight line method Employee wages are $4.000 per month. Employees are paid on the 16th for the first half of the month and on the first day of the following month the second half of each month. Withholdings each pay period include $250 of Income taxes and $150 of FICA taxes. These withholdings and the employer's matching contribution are pald monthly on the second day of the following month. In addition, unemployment taxes of $50 are accrued each pay period, and will be paid on March 31, Deferred Rouenne is for 20 units ordered and nail for in advanre hy twn customers in late December One order of Record the issuance of 30 percent stock dividend Note: Enter debits before credits Transaction + Credit General Journal Common Stock Additional Paid In Capital, Common Stock Debit 9.200