The following is the postclosing trial balance for the WhlllOW Manufacturing Corporation as of December 31, 2623. Account Title Debits Credits Cash $ 5,666 Accounts receivable 2,666 Inventory 5,666 Equipment 11,666 Accumulated depreciation $ 3,566 Accounts payable 3,666 Accrued liabilities 6 Common stock 16,666 Retained earnings 5,566 Sales revenue 6 Cost of goods sold Salaries expense Rent expense Advertising expense Dividends Totals $ 231939 $ 23:393 @9553 The following transactions occurred during January 2024: January 1 Sold inventory for cash, $3,500. The cost of the inventory was $2,000. The company uses the perpetual inventory system. January 2 Purchased equipment on account for $5,500 from the Strong Company. The full amount is due in 15 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 5old inventory on account for $5,000. The cost of the inventory was $2,800. January 10 Purchased inventory on account for $9,500. January 13 Purchased equipment for cash, $860. January 16 Paid the entire amount due to the Strong Company. January 18 Received $4,000 from customers on account. January 20 Paid $800 to the owner of the building for January's rent. January 30 Paid employees $3,000 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