Halogen Laminated Products Company began business on January 1, 2018. During January, the following transactions occurred:

Jan.		1		Issued common stock in exchange for $113,000 cash.
		2		Purchased inventory on account for $32,000 (the perpetual inventory system is used).
		4		Paid an insurance company $2,040 for a one-year insurance policy.
		10		Sold merchandise on account for $11,700. The cost of the merchandise was $6,700.
		15		Borrowed $27,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months.
		20		Paid employees $5,700 salaries and wages for the first half of the month.
		22		Sold merchandise for $9,700 cash. The cost of the merchandise was $5,700.
		24		Paid $14,700 to suppliers for the merchandise purchased on January 2.
		26		Collected $5,850 on account from customers.
		28		Paid $1,100 to the local utility company for January gas and electricity.
		30		Paid $3,700 rent for the building. $1,850 was for January rent, and $1,850 for February rent.

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, 2018.