The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31,2023. The following transactions occurred during January 2024 : January 1 Sold inventory for cash, \$3,790. The cost of the inventory was $2,200. The company uses the perpetua1 inventory system. January 2 Purchased equipment on account for $5,760 from the Strong company. The ful1 amount is due in 15 days. January 4 Received a 5100 invoice from the local newspaper requesting paynent for an advertisement that Whitlow placed in the paper on January 2 . January 8 sold inventory on account for $5,200. The cost of the inventory was $3,000. January 10 Purchased inventory on account for $9,600. January 13 Purchased equipment for cash, $700. January 16 Paid the entire amount due to the strong Company. January 18 Recelved $4,460 from customers on account. January 20 Paid 5700 to the ouner of the bullding for January's rent. January 38 Pald employees $3,200 for salaries for the month of January. Jamuary 31 paid a cash dividend of 3000 to shareholders. 1. \& 3. Enter the beginning balances as of January 1,2024 and post the entries to T-accounts Note: Enter the dote of the transaction in the column next to the amount. 4. Prepare an unadjusted trial balance as of January 31,2024