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Accounting cycle through unadjusted trial balance Halogen Laminated Products Company began business on January 1, 2016. During January, the following transactions occurred: Jan. 1 Issued common stock in exchange for $100,000 cash. 2 Purchased inventory on account for $35,000 (the perpetual inventory system is used). 4 Paid an insurance company $2, 400 for a one-year insurance policy. 10 Sold merchandise on account for $12,000. The cost of the merchandise was $7,000. 15 Borrowed $30,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months. 20 Paid employees $6,000 salaries and wages for the first half of the month. 22 Sold merchandise for $10,000 cash. The cost of the merchandise was $6,000. 24 Paid $15,000 to suppliers for the merchandise purchased on January 2. 26 Collected $6,000 on account from customers. 28 Paid $1,000 to the local utility company for January gas and electricity. 30 Paid $4,000 rent for the building. $2,000 was for January rent, and $2,000 for February rent. Required: 1. Prepare general journal entries to record each transaction. Omit explanations. Post the entries to T-accounts. Prepare an unadjusted trial balance as of January 30, 2016