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

Account Title	Debits			Credits
Cash		5,200
Accounts receivable		2,200
Inventory		5,200
Equipment		11,200
Accumulated depreciation					3,700
Accounts payable					3,200
Accrued liabilities					0
Common stock					8,000
Retained earnings					8,900
Sales revenue					0
Cost of goods sold		0
Salaries expense		0
Rent expense		0
Advertising expense		0
Totals		23,800			23,800

The following transactions occurred during January 2021:

Jan.		1		Sold merchandise for cash, $3,700. The cost of the merchandise was $2,200. The company uses the perpetual inventory system.
		2		Purchased equipment on account for $5,700 from the Strong Company.
		4		Received a $100 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 $5,200. The cost of the merchandise was $3,000.
		10		Purchased merchandise on account for $9,600.
		13		Purchased equipment for cash, $700.
		16		Paid the entire amount due to the Strong Company.
		18		Received $4,400 from customers on account.
		20		Paid $700 to the owner of the building for Januarys rent.
		30		Paid employees $3,200 for salaries for the month of January.
		31		Paid a cash dividend of $800 to shareholders.

4. Prepare an unadjusted trial balance as of January 31, 2021.