Halogen Laminated Products Company began business on January 1,2024 , During January, the following transactions occurred: January 1 Issued common stock in exchange for $105,000 cash. January 2 Purchased inventory on account for $40,000 (the perpetual inventory system is used). January 4 Paid an insurance company $3,000 for a one-year insurance policy. Prepaid insurance was debited for the January 10 Sold inventory on account for $12,500. The cost of the inventory was $7,500. January 15 Borrowed $35,000 from a local bank and signed a note. Principal and interest at 108 is to be repaid in six January 20 Paid employees $6,500 salaries for the first half of the month. January 22 Sold inventory for $10,500 cash. The cost of the inventory was $6,500. January 24 Paid $15,500 to suppliers for the inventory purchased on January 2 . January 26 Collected $6,250 on account from eustomers. January 28 Paid $1,200 to the loeal utility company for January gas and electricity. January 30 Paid $4,500 rent for the building. $2,250 was for January rent, and $2,250 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 to the appropriate T-accounts. 3. Prepare an unadjusted trial balance as of January 30,2024