Halogen Laminated Products Company began business on January 1, 2021 During January, the following transactions occurred Jan. 1 Issued common stock in exchange for $100, cash. 2 Purchased inventory on account for $35.000 (the perpetual inventory system is used) 4 Paid an insurance company $2,400 for a one-year insurance policy. Prepaid insurance was debited for the entire amount 10 Sold merchandise on account for $12,000. The cost of the merchandise was $7,000 15 Borrowed $30,990 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months. 20 Paid employees $6,000 salaries for the first half of the month 22 Sold merchandise for $10,000 cash. The cost of the merchandise was $6,000. 24 Paid $15,000 to suppliers for the merchandise purchased on January 2. 26 Collected $6,000 on account from customers. 28 Paid $1,000 to the local utility company for January gas and electricity 30 Paid 54,000 rent for the building. $2,000 was for January rent, and $2,000 for February rent. Prepaid rent and rest expense were debited for their appropriate amounts Required: 1. Prepare general journal entries to record each transaction 2. Post the transactions into the appropriate Taccounts 3. Prepare an unadjusted trial balance as of January 30, 2021 Accounts Receivable Beg bal Beg bal End bal End, bal Inventory Prepaid Insurance Beg bal. Beg bal End bal End, bal Propoid Rent Accounts Payable Beg. bal. Beg. bal Notes Payallo Common Stock Beg bal. Beg. bal End, bal End, bal Sales Revenue Cost of Goods Sold Beg bal. Beg, bal End. bal End, bal Salaties Expense Rent Expense Beg bal Beg bal End bal End bal Utilities Expense Utilities Expense Beg bal. | End bal