Need help with these journal entries:

Also need help with the Accrued Liabilities T-account:

Thanks :)

The following transactions occurred during January 2021: Jan. 1 Sold merchandise for cash, $4,400. The cost of the merchandise was $2,900. The company uses the perpetual inventory system. 2 Purchased equipment on account for $6,400 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 $5,900. The cost of the merchandise was $3,700. 1e Purchased merchandise on account for $9,950. 13. Purchased equipment for cash, $Bee. 16 Paid the entire amount due to the strong company. 18 Received $5,800 from customers on account. 20 Paid $800 to the owner of the building for January's rent. 30 Paid employees $3,900 for salaries for the month of January 31 Paid a cash dividend of $1,000 to shareholders. Accrued Liabilities 00 Beg. bal. 00 End. bal. The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2020. Account Title Debits Credits Cash 5,900 Accounts receivable 2,900 Inventory 5,900 Equipment 11,900 Accumulated depreciation 4,400 Accounts payable 3,900 Accrued liabilities @ Common stock 10,000 Retained earnings 8,388 Sales revenue Cost of goods sold Salaries expense Rent expense Advertising expense Totals 26,689 26,600 8 8