The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2017.

Account Title	Debits			Credits
Cash		4,300
Accounts receivable		1,300
Inventory		4,300
Equipment		10,300
Accumulated depreciation—equipment					2,800
Accounts payable					2,300
Common stock					8,000
Retained earnings					7,100
Sales revenue					0
Cost of goods sold		0
Salaries and wages expense		0
Rent expense		0
Advertising expense		0
Totals		19,400			19,400

The following transactions occurred during January 2016:

Jan. 1		Sold merchandise for cash, $2,600. The cost of the merchandise was $1,100. The company uses the perpetual inventory system.
2		Purchased equipment on account for $4,600 from the Strong Company.
4		Received a $200 bill from the local newspaper for an advertisement that appeared in the paper on January 2.
8		Sold merchandise on account for $4,100. The cost of the merchandise was $1,900.
10		Purchased merchandise on account for $9,050.
13		Purchased equipment for cash, $900.
16		Paid the entire amount due to the Strong Company.
18		Received $4,000 from customers on account.
20		Paid $900 to the owner of the building for January’s rent.
30		Paid employees $2,100 for salaries and wages for the month of January.
31		Paid a cash dividend of $900 to shareholders.

Required:

1, Prepare general journal entries to record each transaction.

2, Post the transactions into the appropriate T-accounts.

3,Prepare an unadjusted trial balance as of January 31, 2016.