Please don't give image format The following is the post-closing trial balance for the Whitlow Manufacturing Corporation as of December 31,2023.Account TitleCashAccounts receivableInventoryEquipmentAccumulated depreciationAccounts payableAccrued liabilitiesCommon stockRetained earningsSales revenueCost of goods soldSalaries expenseRent expenseAdvertising expenseDividendsTotalsDebits$ 4,2001,2004,20010, 200January 2January 400000$ 19,800Credits$ 2,7002,200010,0004,9000$ 19,800The following transactions occurred during January 2024:January 1 Sold inventory for cash, $2,700. The cost of the inventory was $1,200. The company uses theperpetual inventory system.Purchased equipment on account for $4,700 from the Strong Company. The full amount is due in 15days.Received a $150 invoice from the local newspaper requesting payment for an advertisement thatWhitlow placed in the paper on January 2.January 8 Sold inventory on account for $4,200. The cost of the inventory was $2,000. January 10 Purchased inventory on account for $9,100.January 13 Purchased equipment for cash, $800.January 16 Paid the entire amount due to the Strong Company.January 18 Received $3,800 from customers on account.January 20 Paid $800 to the owner of the building for January's rent.January 30 Paid employees $2,200 for salaries for the month of January.January 31 Paid a cash dividend of $1,000 to shareholders.4. Prepare an unadjusted trial balance as of January 31, 2024.WHITLOW MANUFACTURING CORPORATIONUnadjusted Trial BalanceJanuary 31, 2024Account TitleDebitsCredits"

Trial balance is summary of all general ledger account balances in the business. General ledger…

January 10 Purchased inventory on account for $9,100. January 13 Purchased equipment for cash, $800. January 16 Paid the entire amount due to the Strong Company. January 18 Received $3,800 from customers on account. January 20 Paid $800 to the owner of the building for January's rent. January 30 Paid employees $2,200 for salaries for the month of January. January 31 Paid a cash dividend of $1,000 to shareholders. 4. Prepare an unadjusted trial balance as of January 31, 2024.