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$,$$$4,200,],[$Accounts receivable,$1,200,],[$Inventory$,4,200,],[$Equipment$,10,200,],[$Accumulated depreciation,,$$2,700$