Required information [The following information applles to the questions displayed below.] The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31,2023. The following transactions occurred during January 2024: January 1 Sold inventory for cash, $4,100. The cost of the inventory was $2,680. The company uses the perpetual inventory systen. January 2 Purchased equipment on account for $6,100 from the Strong Company. The fult anount is due in 15 January 4 Received a $150 involce from the tocal newspaper requesting payment for an advertisement that Whit low placed in the paper on January 2. January 8 Sold inventory on account for $5,600. The cost of the inventory was $3,400. January 10 Purchased inventory on account for $9,800. January 13 Purchased equipment for cash, \$Bee. January 16 paid the entire amount due to the Strong Company. January 18 Received $5,260 from custoners on account. January 28 Paid $860 to the owner of the building for January's rent. January 30 Paid enployees $3,600 for salaries for the month of January. January 31 Paid a cash dividend of $1,098 to shareholders. 4. Prepare an uadjusted trial balance as of January 31, 2024