[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, 2020. The following transactions occurred during January 2021: 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 January's rent. 30 Paid employees $2,200 for salaries for the month of January. 31 Paid a cash dividend of $1,000 to shareholders. 4. Prepare an unadjusted trial balance as of January 31, 2021. WHITLOW MANUFACTURING CORPORATION Unadjusted Trial Balance January 31, 2021 \begin{tabular}{|c|c|c|} \hline Account Title & Debits & Credits \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Totals & $0 & $ \\ \hline \end{tabular}