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, $4,300. The cost of the inventory was $2,800. The company uses the perpetual inventory system. January 2 Purchased equipment on account for $6,300 from the Strong Company. The full amount is due in 15 days. January 4 Received a $100 invoice from the local newspaper requesting payment for an advertisement that Whit low placed in the paper on January 2. January 8 Sold inventory on account for $5,800. The cost of the inventory was $3,600. January 10 Purchased inventory on account for $9,900. January 13 Purchased equipment for cash, $700. January 16 Paid the entire amount due to the Strong Company. January 18 Received $5,600 from customers on account. January 20 Paid $700 to the owner of the building for January's rent. January 30 Paid employees $3,800 for salaries for the month of January. January 31 Paid a cash dividend of $1,000 to shareholders. \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline January 01, 2024 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}