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, $3,900. The cost of the inventory was $2,400. The company uses the perpetual inventory system. January 2 Purchased equipment on account for $5,900 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 $5,400. The cost of the inventory was $3,200. January 10 Purchased inventory on account for $9,700. January 13 Purchased equipment for cash, $900. January 16 Paid the entire amount due to the Strong Company. January 18 Received $4,800 from customers on account. January 20 Paid $900 to the owner of the building for January's rent. January 30 Paid employees $3,400 for salaries for the month of January. January 31 Paid a cash dividend of $900 to shareholders. 1. \& 3. Enter the beginning balances as of January 1, 2024 and post the entries to T-accounts. Note: Enter the date of the transaction in the column next to the amount. 4. Prepare an unadjusted trial balance as of January 31, 2024