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 $ 62,000 Credits 46,000 52,000 22,000 100,000 $ 41,000 47,000 15,500 5,500 130,000 77,000 60,000 $329,000 $329,000