The following transactions occurred during January $2024$:

January $1$ Sold inventory for cash, $$4,100.$ The cost of the inventory was $$2,600.$ The company uses the perpetual inventory system.

January $2$ Purchased equipment on account for $$6,100$ 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 $8$ Sold inventory on account for $$5,600.$ The cost of the inventory was $$3,400.$

January $10$ Purchased inventory on account for $$9,800.$

January $13$ Purchased equipment for cash, $$800.$

January $16$ Paid the entire amount due to the Strong Company.

January $18$ Received $$5,200$ from customers on account.

January $20$ Paid $$800$ to the owner of the building for January's rent.

January $30$ Paid employees $$3,600$ for salaries for the month of January.

January $31$ Paid a cash dividend of $$1,000$ to shareholders.

Required:

$2.$ Prepare general journal entries to record each transaction.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.