The following is a December 31, 2021, post-closing trial balance for Culver City Lighting, Inc. Account Title Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Patent (net) Accounts payable Interest payable Notes payable (due in 10 years) Common stock Retained earnings Totals Debits $ 74,000 Credits 58,000 64,000 34,000 150,000 $ 53,000 59,000 21,500 11,500 200,000 89,000 64,000 $439,000 $439,000