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

Account Title	Debits			Credits
Cash		4,600
Accounts receivable		1,600
Inventory		4,600
Equipment		10,600
Accumulated depreciation					3,100
Accounts payable					2,600
Common stock					8,000
Retained earnings					7,700
Sales revenue					0
Cost of goods sold		0
Salaries expense		0
Rent expense		0
Advertising expense		0
Dividends		0
Totals		21,400			21,400

The following transactions occurred during January 2021:

Jan.		1		Sold merchandise for cash, $3,100. The cost of the merchandise was $1,600. The company uses the perpetual inventory system.
		2		Purchased equipment on account for $5,100 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 $4,600. The cost of the merchandise was $2,400.
		10		Purchased merchandise on account for $9,300.
		13		Purchased equipment for cash, $700.
		16		Paid the entire amount due to the Strong Company.
		18		Received $3,600 from customers on account.
		20		Paid $700 to the owner of the building for Januarys rent.
		30		Paid employees $2,600 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.