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! Required Information Problem 2-2 (Static) Accounting cycle through unadjusted trial balance [LO2-3, 2-4] [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, 2020. Credits Debits 5,000 2,000 5,000 11,000 Account Title Cash Accounts receivable Inventory Equipment Accumulated depreciation Accounts payable Common stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Advertising expense Dividends Totals 3,500 3,000 10,000 6,500 0 0 0 0 0 0 23,000 23,000 The following transactions occurred during January 2021: Jan. 1 sold merchandise for cash, $3,500. The cost of the merchandise was $2,000. The company uses the perpetual inventory system. 2 Purchased equipment on account for $5,500 from the Strong company. 4 Received a $150 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 $5,000. The cost of the merchandise was $2,800. 10 Purchased merchandise on account for $9,500. 13 Purchased equipment for cash, $800. 16 Paid the entire amount due to the Strong company. 18 Received $4,000 from customers on account. 20 Paid $800 to the owner of the building for January's rent. 30 Paid employees $3,000 for salaries for the month of January. 31 Paid a cash dividend of $1,000 to shareholders. Problem 2-2 (Static) Part 2 Required: 2. Prepare general journal entries to record each transaction. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Sold merchandise for cash, $3,500. Note: Enter debits before credits. Date General Journal Debit Credit Jan 01, 2021 Record entry Clear entry View general Journal Problem 2-2 (Static) Part 4 4. Prepare an unadjusted trial balance as of January 31, 2021. Debits Credits WHITLOW MANUFACTURING CORPORATION Unadjusted Trial Balance January 31, 2021 Account Title Debits Cash S 1,400 Accounts receivable 3,000 Inventory 9.700 Equipment 17,300 Accumulated depreciation Accounts payable Common stock Retained earnings Sales revenue Cost of goods sold 4.800 Salaries expense 3,000 Rent expense 800 Advertising expense 150 Accumulated depreciation 3,500 12,650 10,000 6,500 8,500 Totals S 40,150 $ 41,150