prepare the post-closing trial balance for smart touch learning for december. check your spelling carefully and do not abbreviate. enter the account names exactly as provided in the account chart. enter accounts in the order assets, liabilities, equity, revenues, and expenses.

Krier industries has just completed its sales forecasts and its marketing department estimates that the company will sell 43,800 units during the upcoming year. in the past, management has maintained inventories of finished goods at approximately 3 months' sales. however, the estimated inventory at the start of the year of the budget period is only 7,300 units. sales occur evenly throughout the year. what is the estimated production level (units) for the first month of the upcoming budget year?