Halogen Laminated Products Company began business on January 1, 2018. During January, the following transactions occurred: Jan 1 Issued common stock in exchange for $109,000 cash a3 440 0 0, 1-7 caat of Che nefea 2 Purchased inventory on account for $44,000 (the perpetual inventory system is used) 4 Paid an insurance company $3,480 for a one-year insurance policy 10 Sold merchandise on account for $12,900. The cost of the merchandise was 7,900 15 1o1 i to b Borrowed $39,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months. 20 Paid employees $6,900 salaries and wages for the first half of the month. 22 Sold merchandise for $10,900 cash. The cost of the merchandise was $6,900 24 Paid $15,900 to suppliers for the merchandise purchased on January 2. 26 Collected $6,450 on account from customers. 28 Paid $1,000 to the local utility company for January gas and electricity. 30 Paid $4,900 rent for the building. $2,450 was for January rent, and $2,450 for February rent. Required 1. Prepare general journal entries to record each transaction. 2. Post the transactions into the appropriate T-accounts. 3. Prepare an unadjusted trial balance as of January 30, 2018. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 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.)