The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2020.

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
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
Totals		23,400			23,400

The following transactions occurred during January 2021:

Jan.		1		Sold merchandise for cash, $3,600. The cost of the merchandise was $2,100. The company uses the perpetual inventory system.
		2		Purchased equipment on account for $5,600 from the Strong Company.
		4		Received a $200 invoice from the local newspaper requesting payment for an advertisement that Whitlow placed in the paper on January 2.
		8		Sold merchandise on account for $5,100. The cost of the merchandise was $2,900.
		10		Purchased merchandise on account for $9,550.
		13		Purchased equipment for cash, $900.
		16		Paid the entire amount due to the Strong Company.
		18		Received $4,200 from customers on account.
		20		Paid $900 to the owner of the building for Januarys rent.
		30		Paid employees $3,100 for salaries for the month of January.
		31		Paid a cash dividend of $900 to shareholders.

rev: 06_05_2020_QC_CS-213977

Required: 2. Prepare general journal entries to record each transaction. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)