Please help!!

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. The following transactions occurred during January 2021 : Jan, 1 Sold merchandise for cash, 82,700. The cost of the merchandise was 81,200 . The company uses the perpetual inventory system. 2 Purchased equipeent on account for $4,700 fron the Strons Conpany. 4 Meceived a \$1so invoice fron the local newspaper requesting payment for an advertisenent that whitlou placed in following transactions occurred during January 2021: 1 Sold merchandise for cash, $2,700. The cost of the merchandise was $1,200. The company uses the perpetual inventory systes. 2. Purchased equipment on account for $4,700 from the Strong Company. 4 Received a $150 invoice from the local newspaper requesting payment for an advertisement that Whitlon placed in the paper on January 2. 8 Sold merchandise on account for $4,200. The cost of the merchandise was $2,000. 18 Purchased merchandise on account for $9,100. 13 Purchased equipment for cash, \$800. 16 Paid the entire amount due to the 5 trong Company. 18 Received $3,800 from customers on account. 20 Paid $800 to the owner of the building for January's rent. 30 Paid eeployees $2,200 for salaries for the month of January. 31 Paid a cash dividend of $1,000 to shareholders. 4. Prepare an unadjusted trial balance as of January 31, 2021