Required information

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The following is the post$-$closing trial balance for the Whitlow Manufacturing Corporation as of December $31,2023.$

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$$4,200,],[$Accounts receivable,$1,200,],[$Inventory$,4,200,],[$Equipment$,10,200,],[$Accumulated depreciation,$$2,700,],[$Accounts payable,$2,200,],[$Accrued liabilities,$0,],[$Common stock,$10,000,],[$Retained earnings,$0,900,],[$Sales revenue,$0,0],[$Cost of goods sold,$0,],[$Salaries expense,$0,],[$Rent expense,$0,],[$Advertising expense,$19,800,$$$19,800$