The following is the post-ciosing 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, $4,400. The cost of the merchandise was $2,990. The company uses the perpetual inventory system. The following transactions occurred during January 2021 : 3an. 1 Sold merchandise for cash, $4,469. The cost of the merchandise was \$2,90e. The company uses the perpetual inventory system. 2 Purchased equipment on account for $6,480 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 $5,900. The cost of the merchandise was $3,700. 10 Purchased merchandise on account for $9,950. 13 Purchased equipment for cash, s8ee. 16 Paid the entire amount due to the strong Company. 18 Received $5,80 from customers on account. 20 Paid \$8ee to the owner of the building for January's rent. 30 Paid employees $3,900 for salaries for the month of January. 31 Paid a cash dividend of $1,960 to shareholders. Required: required" in the first account field.) Journal entry worksheet