Halogen Laminated Products Company began business on January 1, 2021. During January, the following transactions occurred Jon 1 Issued common stock in exchange for $113,000 cash 2. Purchased Inventory on account for $32,000 (the perpetual inventory system is used) 4 Puldan insurance company $2,000 for one year insurance policy. Prepaid insurance was debited for the entire sunt 10 Sold merchandise on account for $11,700. The cost of the merchandise was $6,700. 15 Borrowed $27.000 from a local bank and stuned a note. Principal and interest at 10% is to be repaid in six months. 20 Paid enployees 15.700 salaries for the first half of the month. 22 Sold merchandise for $9,70) cash. The cost of the merchandise was $5,700 24 Paid $14,700 to suppliers for the merchandise purchased on January 2. 26 collected $5,850 on account from customers. 28 Paid $1,100 to the local utility company for January gas and electricity 30 Paid $3,700 rent for the building: $1,850 was for January rent, and $1,50 for February rent. Prepaid rent and rent expense were debited for their appropriate anounts, 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, 2021 Cash Accounts Receivable Beg bal 11/10 Beg bal 1/1 1/15 1/22 1/26 1/30 End, bal End. bal. Inventory Prepaid Insurance Beg bal Beg bal End, bal. End bal Prepaid Rent Accounts Payable Beg bal Beg bal End. bal. End bal Notes Payable Common Stock Beg bal Beg bal. End bal End. bal. Sales Revenue Cost of Goods Sold Beg bal Beg bal End, bal End, bal Salaries Expense Rent Expense Beg bal Beg bal End, bal End, bal Utilities Expense Beg. bal. End, bal