The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2017.

Account Title	Debits			Credits
Cash		4,400
Accounts receivable		1,400
Inventory		4,400
Equipment		10,400
Accumulated depreciationequipment					2,900
Accounts payable					2,400
Common stock					9,000
Retained earnings					6,300
Sales revenue					0
Cost of goods sold		0
Salaries and wages expense		0
Rent expense		0
Advertising expense		0
Totals		20,600			20,600

The following transactions occurred during January 2018:

Jan.		1		Sold merchandise for cash, $2,900. The cost of the merchandise was $1,400. The company uses the perpetual inventory system.
		2		Purchased equipment on account for $4,900 from the Strong Company.
		4		Received a $200 bill from the local newspaper for an advertisement that appeared in the paper on January 2.
		8		Sold merchandise on account for $4,400. The cost of the merchandise was $2,200.
		10		Purchased merchandise on account for $9,200.
		13		Purchased equipment for cash, $900.
		16		Paid the entire amount due to the Strong Company.
		18		Received $4,000 from customers on account.
		20		Paid $900 to the owner of the building for Januarys rent.
		30		Paid employees $2,400 for salaries and wages for the month of January.
		31		Paid a cash dividend of $900 to shareholders.

Post the transactions into the appropriate T-accounts. (Enter the date of the transaction in the column next to the amount. Be sure to include beginning balances.)