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The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2023.

Account Title	Debits	Credits
Cash	$ 5,500
Accounts receivable	2,500
Inventory	5,500
Equipment	11,500
Accumulated depreciation		$ 4,000
Accounts payable		3,500
Accrued liabilities		0
Common stock		8,000
Retained earnings		9,500
Sales revenue		0
Cost of goods sold	0
Salaries expense	0
Rent expense	0
Advertising expense	0
Dividends	0
Totals	$ 25,000	$ 25,000

The following transactions occurred during January 2024:

January 1	Sold inventory for cash, $4,000. The cost of the inventory was $2,500. The company uses the perpetual inventory system.
January 2	Purchased equipment on account for $6,000 from the Strong Company. The full amount is due in 15 days.
January 4	Received a $100 invoice from the local newspaper requesting payment for an advertisement that Whitlow placed in the paper on January 2.
January 8	Sold inventory on account for $5,500. The cost of the inventory was $3,300.
January 10	Purchased inventory on account for $9,750.
January 13	Purchased equipment for cash, $700.
January 16	Paid the entire amount due to the Strong Company.
January 18	Received $5,000 from customers on account.
January 20	Paid $700 to the owner of the building for Januarys rent.
January 30	Paid employees $3,500 for salaries for the month of January.
January 31	Paid a cash dividend of $800 to shareholders.

Required:

2. Prepare general journal entries to record each transaction.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.