The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31,2020 . The following transactions occuifed during January 2021 : Jan. I sold merchandise for cash, $2,800. The cost of the eerchatidise was $1,300. The clepany wses the perpetual inventory system. 2. Purchased equiperent an account for $4,890 from the Stroag conpany. 4 Received a $100 invoice the paper on January 2 . Cor requesting paysent for an advertiseernt that whit low placed in 10 Purchased nerchandise on actount for $9,150. This of the nerchandise was $2,109. 13 Purchased equiponent for cash, $700. 16. Paid the entire anount due to the strong Conpany. 18. Received $3,900 fron custoners on accaunt. 20. Paid $760 to the ouner of the building for lanuarry's rent. 30. Poid caployees $2,300 for salaries for the month of laniary. 31. Paid a cash dividend of $890 to sharehalders. Sold merchandise for cash, $2,800. Note: Enter debits before credits. 1. \& 3. Enter the beginning balances as of January 1, 2021 and post the entries to T-accounts. (Enter the dote of the transaction in the column next to the amount.) Salaries Expense cos WHITLOW MANUFACTURING CORPORATION Unadjusted Trial Balance