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 Prepaid Rent Equipment Accumulated Depreciation 20,730 8,260 985 12,420 1,800 37,000 3,600 Accounts Payable. Sales Tax Payable FICA Payable Withheld Income Taxes Payable Salaries and Wages Payable Unemployment Tax Payable! Deferred Revenue Notes Payable (long-term) Interest Payable Common Stock Additional Paid-In Capital, Common Retained Earnings Treasury Stock 0 500 600 500 1,600 300 4,500 518 23,000 16,100 19,687 12,320 4,000 The following information is relevant to the first month of operations in the following year: