Halogen Laminated Products Company began business on January 1, 2021. During January, the following transactions occurred:

Jan.		1		Issued common stock in exchange for $106,000 cash.
		2		Purchased inventory on account for $41,000 (the perpetual inventory system is used).
		4		Paid an insurance company $3,120 for a one-year insurance policy. Prepaid insurance was debited for the entire amount.
		10		Sold merchandise on account for $12,600. The cost of the merchandise was $7,600.
		15		Borrowed $36,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months.
		20		Paid employees $6,600 salaries for the first half of the month.
		22		Sold merchandise for $10,600 cash. The cost of the merchandise was $6,600.
		24		Paid $15,600 to suppliers for the merchandise purchased on January 2.
		26		Collected $6,300 on account from customers.
		28		Paid $1,000 to the local utility company for January gas and electricity.
		30		Paid $4,600 rent for the building. $2,300 was for January rent, and $2,300 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.