[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 $ 19,500 8,250 885 12,060 1,600 Equipment 25,000 Accumulated Depreciation 2,400 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 4,500 495 Notes Payable (long-term) 22,000 Interest Payable Common Stock Additional Paid-In Capital, Common Retained Earnings Treasury Stock 13,300 19,210 4,120 4,000 The following information is relevant to the first month of operations in the following year: