Problem $2-1($Algo$)$ Accounting cycle through unadjusted trial balance $[$LO$2-3,2-4]$

Halogen Laminated Products Company began business on January $1,2024.$ During January, the following transactions occurred:

January $1$ Issued common stock in exchange for $$108,000$ cash.

January $2$ Purchased inventory on account for $$43,000($the perpetual inventory system is used$).$

January $4$ Paid an insurance company $$3,360$ for a one$-$year insurance policy. Prepaid insurance was debited for the entire amount.

January $10$ Sold inventory on account for $$12,800.$ The cost of the inventory was $$7,800.$

January $15$ Borrowed $$38,000$ from a local bank and signed a note. Principal and interest at $10\%$ is to be repaid in six months.

January $20$ Paid employees $$6,800$ salaries for the first half of the month.

January $22$ Sold inventory for $$10,800$ cash. The cost of the inventory was $$6,800.$

January $24$ Paid $$15,800$ to suppliers for the inventory purchased on January $2.$

January $26$ Collected $$6,400$ on account from customers.

January $28$ Paid $$1,200$ to the local utility company for January gas and electricity.

January $30$ 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 to the appropriate T$-$accounts.

$3.$Prepare an unadjusted trial balance as of January $30,2024.$