The following is the post$-$closing trial balance for the Whitlow Manufacturing Corporation as of December $31,2023.$

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$ $4,500,],[$Accounts receivable,$1,500,],[$Inventory$,4,500,],[$Equipment$,10,500,],[$Accumulated depreciation,,$ $3,000],[$Accounts payable.,,$2,500],[$Accrued liabilities,,$0],[$Common stock,,$10,000],[$Retained earnings,,$5,500],[$Sales revenue,,$0],[$Cost of goods. sold,$0,],[$Salaries expense,$0,],[$Rent expense,$0,],[$Advertising expense,$0,],[$Dividends$,0,-],[$Totals$,$$ $21,000,$$$21,000$