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$,$$$5,400,],[$Accounts receivable,$2,400,],[$Inventory$,5,400,],[$Equipment$,11,400,],[$Accumulated depreciation,,$$3,900$