SurfsUP Inc. is a small company that creates custom surf boards in London, Ontario. It uses a job order costing system because each surf board is custom built for its owner and therefore receives varying attention and effort from the two departments, fabricating and finishing. SurfsUP Inc. uses a perpetual inventory system. SurfsUP Inc. had the following post-closing trial balance as of December 31, 2022: Cash $32,023 Accounts Receivable