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$,$$$4,800,],[$Accounts receivable,$1,800,],[$Inventory$,4,800,],[$Equipment$,10,800,],[$Accumulated depreciation,,$3,300],[$Accounts payable,,$2,800],[$Accrued liabilities,,$0,000],[$Common stock,,$6,100],[$Retained earnings,$0,0],[$Sales revenue,$0,],[$Cost of goods sold,$0,],[$Salaries expense,$0,],[$Rent expense,$0,],[$Advertising expense,$$2,200,$$$22,200$