The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2020. Account Title Cash Accounts receivable Inventory Equipment Accumulated depreciation Accounts payable Common stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Advertising expense Totals Debits Credits 5,500 2,500 5,500 11,500 4,000 3,500 8,000 9,500 0 000 0 25,000 The following transactions occurred during January 2021: 25,000