The following transactions occurred during January 2021: Jan. 1 Sold eerchandise for cash, $2,800. The cost of the menchandise was $1,300. The coepany uses the perpetual inventory system. 2 Purchased vquipeent on account for 14,1100 from the strone coepany, 4 Recelved a $100 Involce from the locai newspaper requestine payaent for an advertisement that whitlou placed in the paper on Janwary 2 . The following transactions occutred during January 2021 : Jan. 1 5old menchandise for cash, $2,800. The cost of the murchandish was $1,309. the conpany wses the perpetual inventory system, 2. Purchased equipnent an account for $4, see from the Strong company: 4. Received a \$1ee invoice Cor requesting bayseint for an advertiseevit that wation placed in 18 Purchased nerchandi se an account for $9,150, cost of the nerehantisen was 52,200 . 13. Purchased equiponent for cash, \$70e. 16 Paid the entire amount dive to the strong Carpany. 18. Pleceived $3,900 from custoners on account. 20 Paid 3700 to the ouner of the bulldine for gantary's ront. 30 Paid enployens $2,300 for salaries for the nonth of Jashery. 31 Paid a cash dividend of steo to shareholdera. Required: 2. Prepare general journal entries to record each transaction. (If no entry is required for a transaction/event, salect "No journal entry required" in the first occount field.)