I highlighted in yellow all my areas of concern in the attached screenshots. Please help.

Required information Skip to question [The following information applies to the questions displayed below.] The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2020. Account Title Debits Credits Cash 4,000 Accounts receivable 1,000 Inventory 4,000 Equipment 10,000 Accumulated depreciation 2,500 Accounts payable 2,000 Common stock 8,000 Retained earnings 6,500 Sales revenue 0 Cost of goods sold 0 Salaries expense 0 Rent expense 0 Advertising expense 0 Dividends 0 Totals 19,000 19,000 The following transactions occurred during January 2021: Jan. 1 Sold merchandise for cash, $2,500. The cost of the merchandise was $1,000. The company uses the perpetual inventory system. 2 Purchased equipment on account for $4,500 from the Strong Company. 4 Received a $100 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 $4,000. The cost of the merchandise was $1,800. 10 Purchased merchandise on account for $9,000. 13 Purchased equipment for cash, $700. 16 Paid the entire amount due to the Strong Company. 18 Received $3,900 from customers on account. 20 Paid $700 to the owner of the building for Januarys rent. 30 Paid employees $2,000 for salaries for the month of January. 31 Paid a cash dividend of $800 to shareholders.

Required information (The following information applies to the questions displayed below. The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2020. Account Title Credits Cash Debits 4,000 1,000 4,000 10,000 2,500 2,000 8,000 6,500 Accounts receivable Inventory Equipment Accumulated depreciation Accounts payable Common stock pot Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Advertising expense Dividends Totals 19,000 19,000 The following transactions occurred during January 2021: Jan. 1 Sold merchandise for cash, $2,500. The cost of the merchandise was $1,000. The company uses the perpetual inventory system. 2 Purchased equipment on account for $4,500 from the Strong Company. 4 Received a $100 invoice from the local newspaper requesting payment for an advertisement that Whitlow placed in the paper on January 2. on account for $4,000. The cost of the merchandise was $1,800. 10 Purchased merchandise on account for $9,000. 13 Purchased equipment for cash, $700. 16 Paid the entire amount due to the Strong Company. 18 Received $3,900 from customers on account. 20 Paid $700 to the owner of the building for January's rent. 30 Paid employees $2,000 for salaries for the month of January. 31 Paid a cash dividend of $800 to shareholders. 8 Sold merch merchandise No Date General Journal Debit Credit 1 Jan 01, 2021 Cash 2,500 Sales revenue 2,500 2 Jan 01, 2021 1,000 Cost of goods sold Inventory 1,000 3 Jan 02, 2021 4,500 Equipment Accounts payable 4,500 4 Jan 04, 2021 100 Advertising expense Accounts payable 100 5 Jan 08, 2021 Accounts receivable 4,000 Sales revenue 4,000 6 Jan 08, 2021 1,800 Cost of goods sold Inventory 1,800 7 Jan 10, 2021 9,000 Inventory Accounts payable 9,000 8 Jan 13, 2021 Equipment 700 Cash 700 9 Jan 16, 2021 Accounts payable 4,500 Cash 4,500 10 Jan 18, 2021 Cash 3,900 Accounts receivable 3,900 11 Jan 20, 2021 Rent expense 700 Cash 700 12 Jan 30, 2021 Salaries expense 2,000 Cash 2,000 13 Jan 31, 2021 Gain on sale of investments 800 Cash 800 1. & 3. Enter the beginning balances as of January 1, 2021 and post the entries to T-accounts. (Enter the date of the transaction in the column next to the amount.) Beg. bal. 1/1 1/18 Cash 4,500 2,500 3,900 Beg. bal. 1/8 Accounts Receivable 1,000 0 4,000 3,9001/18 5001 700 1/13 4,500 1/16 700 1/20 2,000 1/30 800 1/31 End. bal. 1,700 End. bal. 1,100 Inventory 4,000 9,000 Beg. bal. 1/10 0 Equipment 10,000 4,500 Beg. bal. 1/2 1,000 1/1 1,800 118 1/13 700 End, bal. 10,200 End. bal. 15,200 Accumulated Depreciation 2,500 Accounts Payable 2,000 Beg. bal. Beg. bal. 1/16 4,500 4,500 1/2 100 1/4 9,000 1/10 End, bal. 2,500 End. bal. 11,100 Common Stock Dividends Beg. bal. 8,000 0 Beg. bal. 0 0 End. bal. 8,000 End. bal. Sales Revenue Retained Earnings 0 6,500 Beg. bal. 0 0 Beg. bal. 1/31 800 2,500 1/1 4,000 1/8 End. bal. 5,700 End. bal. 6,500 Cost of Goods Sold Rent Expense 0 0 Beg. bal. 0 0 Beg. bal. 1/1 1,000 1/30 700 1/8 1,800 End. bal. 2,800 End. bal. 700 Salaries Expense Advertising Expense 0 0 Beg. bal. 0 0 Beg. bal. 1/4 1/30 2,000 100 End. bal. 2,000 End. bal. 100 4. Prepare an unadjusted trial balance as of January 31, 2021. WHITLOW MANUFACTURING CORPORATION Unadjusted Trial Balance January 31, 2021 Account Title Debits Credits Cash $ 1,700 Accounts receivable 1,100 10,200 15,200 2,500 Inventory Equipment Accumulated depreciation Accounts payable Common stock Retained earnings 11,100 8,000 5,700 6,500 Sales revenue Cost of goods sold 2,800 Salaries expense 2,000 Rent expense 700 Advertising expense 100 Totals $ 33,800 $ 33,800