l he following is the postclosing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2020. Account Title Debits Credits Cash 4,586 Accounts receivable 1,586 Inventory 4,586 Equipment 16,586 Accumulated depreciation 3,188 Accounts payable 2,688 Common stock 6,688 Retained earnings ?,?88 Sales revenue 8 Cost of goods sold 6 Salaries expense 6 Rent expense 6 Advertising expense 6 Dividends 3 Totals 21,486 21,488 The following transactions occurred during January 2021: Jan. 1 Sold merchandise for cash, $3,186. The cost of the merchandise was $1,688. The company uses the perpetual inventory system. 2 Purchased equipment on account for $5,166 from the Strong Company. 4 Received a $166 invoice from the local newspaper requesting payment for an advertisement that Nhitlow placed in the paper on January 2. 8 Sold merchandise on account for $4,568. The cost of the merchandise was $2,466. 16 Purchased merchandise on account for $6,366. 13 Purchased equipment for cash, $?66. 15 Paid the entire amount due to the Strong Company. 6 Sold merchandise on account for $4,666. The cost of the merchandise was $2,466. 16 Purchased merchandise on account for $6,366. 13 Purchased equipment For cash, $?66. 16 Paid the entire amount due to the Strong Company. 16 Received $3,666 from customers on account. 26 Paid $?66 to the owner of the building for January's rent. 36 Paid employees $2,666 For salaries for the month of January. 31 Paid a cash dividend of $666 to shareholders. Prepare an unadjusted trial balance as o1'Januar3.r 31, 2021