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

Account Title	Debits	Credits
Cash	$ 5,100
Accounts receivable	2,100
Inventory	5,100
Equipment	11,100
Accumulated depreciation		$ 3,600
Accounts payable		3,100
Accrued liabilities		0
Common stock		9,000
Retained earnings		7,700
Sales revenue		0
Cost of goods sold	0
Salaries expense	0
Rent expense	0
Advertising expense	0
Dividends	0
Totals	$ 23,400	$ 23,400

The following transactions occurred during January 2024:

January 1	Sold inventory for cash, $3,600. The cost of the inventory was $2,100. The company uses the perpetual inventory system.
January 2	Purchased equipment on account for $5,600 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 $5,100. The cost of the inventory was $2,900.
January 10	Purchased inventory on account for $9,550.
January 13	Purchased equipment for cash, $900.
January 16	Paid the entire amount due to the Strong Company.
January 18	Received $4,200 from customers on account.
January 20	Paid $900 to the owner of the building for Januarys rent.
January 30	Paid employees $3,100 for salaries for the month of January.
January 31	Paid a cash dividend of $900 to shareholders.

4. Prepare an unadjusted trial balance as of January 31, 2024.