The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2023. Account Title Cash Accounts receivable Inventory Equipment Accumulated depreciation Accounts payable Accrued liabilities Common stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Advertising expense Dividends Totals ces The following transactions occurred during January 2024: Debits $ 5,900 Credits 2,900 5,900 11,900 $ 4,400 3,900 e 10,000 8,300 $ 26,600 $ 26,600 January 1 Sold inventory for cash, $4,400. The cost of the inventory was $2,900. The company uses the perpetual inventory system. Purchased equipment on account for $6,400 from the Strong Company. The full amount is due in 15 January 2 days. January 4 Received a $150 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 $5,900. The cost of the inventory was $3,700. January 10 Purchased inventory on account for $9,950. January 13 Purchased equipment for cash, $800. January 16 Paid the entire amount due to the Strong Company. January 18 Received $5,800 from customers on account. January 20 Paid $800 to the owner of the building for January's rent. January 30 Paid employees $3,900 for salaries for the month of January. January 31 Paid a cash dividend of $1,000 to shareholders. 4. Prepare an unadjusted trial balance as of January 31, 2024.