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	$ 5,300
Accounts receivable	2,300
Inventory	5,300
Equipment	11,300
Accumulated depreciation		$ 3,800
Accounts payable		3,300
Accrued liabilities		0
Common stock		10,000
Retained earnings		7,100
Sales revenue		0
Cost of goods sold	0
Salaries expense	0
Rent expense	0
Advertising expense	0
Dividends	0
Totals	$ 24,200	$ 24,200

The following transactions occurred during January 2024:

January 1	Sold inventory for cash, $3,800. The cost of the inventory was $2,300. The company uses the perpetual inventory system.
January 2	Purchased equipment on account for $5,800 from the Strong Company. The full amount is due in 15 days.
January 4	Received a $150 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 $5,300. The cost of the inventory was $3,100.
January 10	Purchased inventory on account for $9,650.
January 13	Purchased equipment for cash, $800.
January 16	Paid the entire amount due to the Strong Company.
January 18	Received $4,600 from customers on account.
January 20	Paid $800 to the owner of the building for Januarys rent.
January 30	Paid employees $3,300 for salaries for the month of January.
January 31	Paid a cash dividend of $1,000 to shareholders.

4. Prepare an unadjusted trial balance as of January 31, 2024.