Halogen Laminated Products Company began business on January 1, 2024. During January, the following transactions occurred: January 1 Issued common stock in exchange for $115,000 cash. January 2 Purchased inventory on account for $30,000 (the perpetual inventory system is used). January 4 Paid an insurance company $1,800 for a one-year insurance policy. Prepaid insurance was debited for the January 10 Sold inventory on account for $11,500. The cost of the inventory was $6,500. January 15 Borrowed $25, 000 from a local bank and $1 gned a note. Principal and interest at 104 is to be repaid in 51x January 20 Paid employees $5,500 salaries for the first half of the month. January 22 Sold inventory for $9,500 cash. The cost of the inventory was $5,500. January 24 Paid $14,500 to suppliers for the inventory purchased on January 2 . January 26 collected $5,750 on account from customers. January 28 Paid $1,000 to the local utility company for January gas and electrictty. January 30 Paid $3,500 rent for the building. $1,750 was for January rent, and $1,750 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 to the appropriate T-accounts. 3. Prepare an unadjusted trial balance as of January 30, 2024