[The following information applies to the questions displayed below.] The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2017.

Account Title	Debits			Credits
Cash		5,400
Accounts receivable		2,400
Inventory		5,400
Equipment		11,400
Accumulated depreciationequipment					3,900
Accounts payable					3,400
Common stock					9,000
Retained earnings					8,300
Sales revenue					0
Cost of goods sold		0
Salaries and wages expense		0
Rent expense		0
Advertising expense		0
Totals		24,600			24,600

The following transactions occurred during January 2018:

Jan.		1		Sold merchandise for cash, $3,900. The cost of the merchandise was $2,400. The company uses the perpetual inventory system.
		2		Purchased equipment on account for $5,900 from the Strong Company to be repaid within 30 days.
		4		Received a $200 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 $5,400. The cost of the merchandise was $3,200.
		10		Purchased merchandise on account for $9,700.
		13		Purchased equipment for cash, $900.
		16		Paid the entire amount due to the Strong Company.
		18		Received $4,800 from customers on account.
		20		Paid $900 to the owner of the building for Januarys rent.
		30		Paid employees $3,400 for salaries and wages for the month of January.
		31		Paid a cash dividend of $900 to shareholders.

rev: 08_23_2017_QC_CS-96227, 02_23_2018_QC_CS-118910, 06_14_2019_QC_CS-170957

4. Prepare an unadjusted trial balance as of January 31, 2018.