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, 2017.

Account Title	Debits			Credits
Cash		4,200
Accounts receivable		1,200
Inventory		4,200
Equipment		10,200
Accumulated depreciationequipment					2,700
Accounts payable					2,200
Common stock					10,000
Retained earnings					4,900
Sales revenue					0
Cost of goods sold		0
Salaries and wages expense		0
Rent expense		0
Advertising expense		0
Totals		19,800			19,800

The following transactions occurred during January 2018:

Jan.		1		Sold merchandise for cash, $2,700. The cost of the merchandise was $1,200. The company uses the perpetual inventory system.
		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 Whitlow placed in the paper on January 2.
		8		Sold merchandise on account for $4,200. The cost of the merchandise was $2,000.
		10		Purchased merchandise on account for $9,100.
		13		Purchased equipment for cash, $800.
		16		Paid the entire amount due to the Strong Company.
		18		Received $3,800 from customers on account.
		20		Paid $800 to the owner of the building for Januarys rent.
		30		Paid employees $2,200 for salaries and wages for the month of January.
		31		Paid a cash dividend of $1,000 to shareholders.

Required:

2. Prepare general journal entries to record each transaction. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)