please explain!

Halogen Laminated Products Company began business on January 1.2021. During January, the following transactions occurred Jan. 1 Issued common stock in exchange for $12,0e0cash. 2 Purchased inventory on account for $25, 060 (the perpetual inventory system is used). 4 Paid an insurance company $1,200 for a one-year insurance policy. Prepaid insurance was debited for the entire amount. 10 Sold merchandise on account for $11,099. The cost of the merchandise was $6,009. 15 Borrowed $20,600 fron a local bank and signed a note. Principal and interest at 10% is to be repaid in 5ix months. 20 Paid employees $5,0e salaries for the first half of the month. 22 Sold merchandise for $9,009 cash. The cost of the merchandise was $5,000. 24 Paid $14,600 to suppliers for the merchandise purchased on January 2. 26 Collected $5,509 on account from customers. 28 Paid $1,200 to the local utility company for January gas and electricity. 3 Paid $3,9e rent for the building. $1,50 was for January rent, and $1,588 for February rent. Prepaid rent and rent expense were debited for their apppopriate amounts. Required: 1. Prepare general joumal 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