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, $3,800. The cost of the inventory was $2,300. The company uses the perpetual inventory system. January 2 Purchased equipment on account for $5,800 from the Strong Company. The full amount is due in 15 days. January 4 Received a $150 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 $5,300. The cost of the inventory was $3,100. January 10 Purchased inventory on account for $9,650. January 13 Purchased equipment for cash, $800. January 16 Paid the entire amount due to the Strong Company. January 18 Received $4,600 from customers on account. January 20 Paid $800 to the owner of the building for January's rent. January 30 Paid employees $3,300 for salaries for the month of January. January 31 Paid a cash dividend of $1,000 to shareholders. \& 3. Enter the beginning balances as of January 1, 2024 and post the entries to T-accounts. ote: Enter the date of the transaction in the column next to the amount