Halogen Laminated Products Company began business on January 1, 2021. During January, the following transactions occurred: 4 Jan. 1 Issued common stock in exchange for $117,000 cash. Purchased inventory on account for $28,000 (the perpetual inventory 2 system is used). Paid an insurance company $1,560 for a one-year insurance policy. Prepaid insurance was debited for the entire amount. Sold merchandise on account for $11,300. The cost of the merchandise 10 was $6,300. 15 Borrowed $23,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months. 20 Paid employees $5,300 salaries for the first half of the month. Sold merchandise for $9,300 cash. The cost of the merchandise was 22 $5,300. 24 Paid $14,300 to suppliers for the merchandise purchased on January 2. 26 Collected $5,650 on account from customers. Paid $1,200 to the local utility company for January gas and 28 electricity. 30 Paid $3,300 rent for the building. $1,650 was for January rent, and $1,650 for February rent. Prepaid rent and rent expense were debited for their appropriate amounts. 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. 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 tra required" in the first account field.)