The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2023.

Account Title	Debits	Credits
Cash	$ 5,700
Accounts receivable	2,700
Inventory	5,700
Equipment	11,700
Accumulated depreciation		$ 4,200
Accounts payable		3,700
Accrued liabilities		0
Common stock		9,000
Retained earnings		8,900
Sales revenue		0
Cost of goods sold	0
Salaries expense	0
Rent expense	0
Advertising expense	0
Dividends	0
Totals	$ 25,800	$ 25,800

The following transactions occurred during January 2024:

January 1	Sold inventory for cash, $4,200. The cost of the inventory was $2,700. The company uses the perpetual inventory system.
January 2	Purchased equipment on account for $6,200 from the Strong Company. The full amount is due in 15 days.
January 4	Received a $200 invoice from the local newspaper requesting payment for an advertisement that Whitlow placed in the paper on January 2.
January 8	Sold inventory on account for $5,700. The cost of the inventory was $3,500.
January 10	Purchased inventory on account for $9,850.
January 13	Purchased equipment for cash, $900.
January 16	Paid the entire amount due to the Strong Company.
January 18	Received $5,400 from customers on account.
January 20	Paid $900 to the owner of the building for Januarys rent.
January 30	Paid employees $3,700 for salaries for the month of January.
January 31	Paid a cash dividend of $900 to shareholders.

\begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Salaries Expense } \\ \hline Beginning balance & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline Ending balance & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l} \hline \multicolumn{3}{|c|}{ Advertising Expense } \\ \hline Beginning balance & & & \\ \hline & & & \\ \hline & & & \\ \hline Ending balance & & & \\ \hline \hline \end{tabular}