The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2015.

Account Title

Debits

Credits

Cash

5,800

Accounts receivable

2,800

Inventory

5,800

Equipment

11,800

Accumulated depreciationequipment

4,300

Accounts payable

3,800

Common stock

10,000

Retained earnings

8,100

Sales revenue

0

Cost of goods sold

0

Salaries and wages expense

0

Rent expense

0

Advertising expense

0

Totals

26,200

26,200

The following transactions occurred during January 2016:

Jan. 1		Sold merchandise for cash, $4,300. The cost of the merchandise was $2,800. The company uses the perpetual inventory system.
2		Purchased equipment on account for $6,300 from the Strong Company.
4		Received a $100 bill from the local newspaper for an advertisement that appeared in the paper on January 2.
8		Sold merchandise on account for $5,800. The cost of the merchandise was $3,600.
10		Purchased merchandise on account for $9,900.
13		Purchased equipment for cash, $700.
16		Paid the entire amount due to the Strong Company.
18		Received $5,600 from customers on account.
20		Paid $700 to the owner of the building for Januarys rent.
30		Paid employees $3,800 for salaries and wages for the month of January.
31		Paid a cash dividend of $1,000 to shareholders. Prepare general journal entries to record each transaction.