[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, 2023.

Account Title	Debits	Credits
Cash	$ 4,400
Accounts receivable	1,400
Inventory	4,400
Equipment	10,400
Accumulated depreciation		$ 2,900
Accounts payable		2,400
Accrued liabilities		0
Common stock		9,000
Retained earnings		6,300
Sales revenue		0
Cost of goods sold	0
Salaries expense	0
Rent expense	0
Advertising expense	0
Dividends	0
Totals	$ 20,600	$ 20,600

The following transactions occurred during January 2024:

January 1	Sold inventory for cash, $2,900. The cost of the inventory was $1,400. The company uses the perpetual inventory system.
January 2	Purchased equipment on account for $4,900 from the Strong Company. The full amount is due in 15 days.
January 4	Received a $200 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 $4,400. The cost of the inventory was $2,200.
January 10	Purchased inventory on account for $9,200.
January 13	Purchased equipment for cash, $900.
January 16	Paid the entire amount due to the Strong Company.
January 18	Received $4,000 from customers on account.
January 20	Paid $900 to the owner of the building for Januarys rent.
January 30	Paid employees $2,400 for salaries for the month of January.
January 31	Paid a cash dividend of $900 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.