Halogen Laminated Products Company began business on January 1, 2024. During January, the following transactions occurred: January 1 Issued common stock in exchange for $110,000 cash. January 2 Purchased inventory on account for $45,000 (the perpetual inventory system is used). January 4 Paid an insurance company $3,600 for a one-year insurance policy. Prepaid insurance was debited for the entire amount. January 10 Sold inventory on account for $13,000. The cost of the inventory was $8,000. January 15 Borrowed $40,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months. January 20 Paid employees $7,000 salaries for the first half of the month. January 22 Sold inventory for $11,000 cash. The cost of the inventory was $7,000. January 24 Paid $16,000 to suppliers for the inventory purchased on January 2. January 26 collected $6,500 on account from customers. January 28 Paid $1,100 to the local utility company for January gas and electricity. January 30 Paid $5,000 rent for the building. $2,500 was for January rent, and $2,500 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. Post the transactions to the appropriate T-accounts. Dranara an iunadiuctad trial halanro ae nf laniary 3