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, $2,700. The cost of the inventory was $1,200. The company uses the perpetual inventory system. January 2 Purchased equipment on account for $4,700 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 $4,200. The cost of the inventory was $2,000. January 10 Purchased inventory on account for $9,100. January 13 Purchased equipment for cash, $800. January 16 Paid the entire amount due to the Strong Company. January 18 Received $3,800 from customers on account. January 20 Paid $800 to the owner of the building for January's rent. January 30 Paid employees $2,200 for salaries for the month of January. January 31 Paid a cash dividend of $1,000 to shareholders. 4. Prepare an unadjusted trial balance as of January 31, 2024