Please help me to check the red sign in the picture, and please tell me the reason.

Thanks.

Problem 2-1 (Algo) Accounting cycle through unadjusted trial balance [LO2-3, 2-4] Halogen Laminated Products Company began business on January 1, 2024. During January, the following transactions occurred: January 1 Issued common stock in exchange for $120,000cash. January 2 Purchased inventory on account for $25,000 (the perpetual inventory system is used). January 4 Paid an insurance company $1,200 for a one-year insurance policy. Prepaid insurance was debited for the entire amount. January 10 Sold inventory on account for $11,000. The cost of the inventory was $6,000. January 15 Borrowed $20,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months. January 20 Paid employees $5,000 salaries for the first half of the month. January 22 Sold inventory for $9,000 cash. The cost of the inventory was $5,000. January 24 Paid $14,000 to suppliers for the inventory purchased on January 2 . January 26 Collected $5,500 on account from customers. January 28 Paid $1,200 to the local utility company for January gas and electricity. January 30 Paid $3,000 rent for the building. $1,500 was for January rent, and $1,500 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. repare general journal entries to record each transaction. Jote: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Post the transactions to the appropriate T-accounts. Note: Enter the date of the transaction in the column next to the amount