Answer and Explanation:
According to the scenario, journal entry of the given data are as follow:-
Journal Entry
On Jan 1  
Cash A/c      Dr.   $2,600
    To Sales revenue A/c     $2600
(Being the sales is recorded)
   Cost of goods sold A/c     Dr.   $1,100
    To Merchandise Inventory A/c      $1,100
(Being the cost of goods sold is recorded)
On Jan 2   
Equipment A/c         Dr.  $4,600
    To Accounts payable A/c    	$4,600
(Being the purchase of equipment on account is recorded)
On Jan 4
   Advertisement expenses A/c      Dr.   $200
    To Accounts payable A/c    	$200
(Being the advertising expense is recorded)
On Jan 8
Accounts receivable A/c     Dr.   $4,800
     To Sales revenue A/c    	$4,800
(Being the sales is recorded)
 Cost of goods sold A/c      Dr.    $2,600
    To Merchandise  Inventory A/c      $2,600
(Being the cost of goods sold)
On Jan 10
Merchandise  Inventory A/c       Dr.    $9,400
    To Accounts payable A/c    $9,400
(Being the purchase of merchandise on account)
On Jan 13
 Equipment A/c         Dr.    $800
      To cash A/c      $800
(Being purchase of equipment is recorded)
On Jan 16
  Accounts payable A/c         Dr.   $4,600
       To Cash A/c      $4,600
(Being the cash paid is recorded)
On Jan 18   
Cash A/c          Dr.   $3,800
        To Accounts receivable A/c    $3,800
(Being the cash received is recorded)
On Jan 20
 Rent expense A/c          Dr.   $800
        To cash A/c      $800
(Being the rent expense is recorded)
On Jan 30
Salaries and wages expense A/c    Dr.  $2,800
         To cash A/c      $2,800
(Being the salaries and wages expense is recorded)
On Jan 31
Dividends A/c            Dr.  $1,000  
          To cash A/c      $1,000
(Being the cash dividend is paid)