Inventory and Accounts Payable are incorrect. Please help advise The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31, 2020.

Account Title	Debits			Credits
Cash		4,900
Accounts receivable		1,900
Inventory		4,900
Equipment		10,900
Accumulated depreciation					3,400
Accounts payable					2,900
Common stock					8,000
Retained earnings					8,300
Sales revenue					0
Cost of goods sold		0
Salaries expense		0
Rent expense		0
Advertising expense		0
Totals		22,600			22,600

The following transactions occurred during January 2021:

Jan.		1		Sold merchandise for cash, $3,400. The cost of the merchandise was $1,900. The company uses the perpetual inventory system.
		2		Purchased equipment on account for $5,400 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 $4,900. The cost of the merchandise was $2,700.
		10		Purchased merchandise on account for $9,450.
		13		Purchased equipment for cash, $700.
		16		Paid the entire amount due to the Strong Company.
		18		Received $3,900 from customers on account.
		20		Paid $700 to the owner of the building for Januarys rent.
		30		Paid employees $2,900 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.

January 31, 2021 Account Title Debits Credits Cash $ 1,700 2,900 300 Accounts receivable Inventory Equipment Accumulated depreciation Accounts payable 17,000 3,400 Common stock 3,000 8,000 8,300 Retained earnings Dividends 800 Sales revenue 8,300 Cost of goods sold 4,600 Rent expense 700 Salaries expense 2,900 Advertising expense 100 Totals $ 31,000 31,000