Equipment The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2020. Account Title Debits Credits Cash 4.800 Accounts receivable 1.800 Inventory 4.800 10,800 Accumulated depreciation 3.300 Accounts payable 2.800 Common stock on so 10.000 Retained earnings 6.100 Sales revenue 0 Cost of goods sold Salaries expense Rent expense Advertising expense Dividends Totals 22,200 22.200 The following transactions occurred during January 2021: Jan. 1 Sold merchandise for cash, $3,300. The cost of the merchandise was $1.800. The company uses the perpetual Inventory system. 2 Purchased equipment on account for $5,300 from the Strong Company. 4 Received a $150 Invoice from the local newspaper requesting payment for an advertisement that Whitlow placed in the paper on January 2. 8 Sold merchandise on account for $4,800. The cost of the merchandise was $2,600. 10 Purchased merchandise on account for $9,400. 13 Purchased equipment for cash, $800. 16 Pald the enti amount due to the Strong Company 18 Received $3,800 from customers on account. 20 Pald $800 to the owner of the building for January's rent. 30 Pald employees $2,800 for salaries for the month of January. 31 Pald a cash dividend of $1,000 to shareholders 1. & 3. Enter the beginning balances as of January 1, 2027 and post the entries to T-sccounts. Enter the date of column next to the amount.) Answer is not complete. Cech Bog Beg 09 18 4800 3.300 Acoounts Fiscalable 1,800 4800 3.800 1/1 lo B001/13 5.350118 118 3.800 OO OO 800 11/20 2.800 120 End hal 2.200 End bal 2.900 Beg bal Inventory 4.800 Equipment ta 800 5300 BOD Bog bal 12 1/13 1.800 2.600 OO 1/10 End bal 9.400 9.800 End bel. 16.900 Beg bel Acumulated Depreciation 3300 Accounts Payable 2.800 Bog 530012 1001 3.40010 lololo lo 5300 End bal 110 End 3.300 17.610 Didende Common Book 10.000 Blog al Beg 1131 1000 End hal 10.000 End 1.000 Bales Revenue Bog bal Retained Earnings 100 Bag bel 33001 918 lolo End End bal. E10 B100 Coct of Good Bold Rent Espanca Bog bal 1/1 118 Bog be 120 800 1.800 2.000 End End bal. 4400 BDO Baries Expence Advertising Expense Bog bal 130 Beg bal 14 2.800 150