Required information [The following information applies to the questions displayed below.) 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 20,710 8,270 995 12,600 Prepaid Rent 1,820 Equipment 38,200 Accumulated Depreciation 3,720 Accounts Payable 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 520 Notes Payable (long-term) 23,100 Common Stock 16,400 Additional Paid-In Capital, Common 19,735 Retained Earnings 13,130 Treasury Stock 4,000 The following information is relevant to the first month of operations in the following year: