[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 20,750 Accounts Receivable 8,250 Allowance for Doubtful Accounts 975 Inventory 12,240 Prepaid Rent 1,780 Equipment 35,800 Accumulated Depreciation 3,480 Accounts Payable 0 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 515 Notes Payable (long-term) 22,900 Common Stock 15,800 Additional Paid-In Capital, Common 19,640 Retained Earnings 11,510 Treasury Stock 4,000