Halogen Laminated Products Company began business on January 1, 2024. During January, the following transactions occurred: January 1 Issued common stock in exchange for $ 100,000 cash. January 2 Purchased inventory on account for $35,000 (the perpetual inventory system is used). January 4 Paid an insurance company $2,400 for a one -year insurance policy. Prepaid insurance was debited for the entire amount. January 10 Sold inventory on account for $12,000. The cost of the inventory was $7,000. January 15 Borrowed $ 30,000 from a local bank and signed a note. Principal and interest at 108 to be repaid in January 20 Paid employees $ 6,000 salaries for the first half of the month. January 22 Sold inventory for $ 10,000 . The cost of the inventory was $ 6,000. January 24 Paid $ 15,000 to suppliers for the inventory purchased on January 2. January 26 Collected $ 6,000 on account from customers. January 28 Paid $ 1,000 to the local utility company for January and electricity. January 30 Paid $4,000 rent for the building. $2,000 for January rent, and $ 2,000 for February rent. Propaid rent and rent expense vere 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