Halogen laminated products company began business on january 1, 2021. during january, the following transactions occurred: jan. 1 issued common stock in exchange for $108,000 cash. 2 purchased inventory on account for $43,000 (the perpetual inventory system is used). 4 paid an insurance company $3,360 for a one-year insurance policy. prepaid insurance was debited for the entire amount. 10 sold merchandise on account for $12,800. the cost of the merchandise was $7,800. 15 borrowed $38,000 from a local bank and signed a note. principal and interest at 10% is to be repaid in six months. 20 paid employees $6,800 salaries for the first half of the month. 22 sold merchandise for $10,800 cash. the cost of the merchandise was $6,800. 24 paid $15,800 to suppliers for the merchandise purchased on january 2. 26 collected $6,400 on account from customers. 28 paid $1,200 to the local utility company for january gas and electricity. 30 paid $4,800 rent for the building. $2,400 was for january rent, and $2,400 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 into the appropriate t-accounts. 3. prepare an unadjusted trial balance as of january 30, 2021.