Please fill all T accounts and a trial balance sheet, please send complete answers, thank you!

Halogen Laminated Products Company began business on January 1, 2013. During January, the following transactions occurred: Jan. 1 Issued common stock in exchange for $107,000 cash. 2 Purchased inventory on account for $42,000 (the perpetual inventory system is used). 4 Paid an insurance company $3,240 for a one-year insurance policy 10 Sold merchandise on account for $12,700. The cost of the merchandise was $7.700 15 Borrowed $37,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months 20 Paid employees $6,700 wages for the first half of the month. 22 Sold merchandise for $10.700 cash. The cost of the merchandise was $6.700 24 Paid $15,700 to suppliers for the merchandise purchased on January 2 26 Collected $6.350 on account from customers 28 Paid $1,100 to the local utility company for January gas and electricity 30 Paid $4,700 rent for the building. $2.350 was for January rent, and $2.350 for February rent Required 1. Prepare general journal entries to record each transaction. (lf no entry is required for a particular transaction, select "No journal entry required" in the first account field.)