Halogen Laminated Products Company began business on January 1, 2021. During January, the following transactions occurred: Jan. 1 Issued common stock in exchange for $103,000 cash. 2 Purchased inventory on account for $38,000 (the perpetual inventory system is used). 4 Paid an insurance company $2,760 for a one-year insurance policy. Prepaid insurance was debited for the entire amount. 10 Sold merchandise on account for $12,300. The cost of the merchandise was $7,300. 15 Borrowed $33,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months. 20 Paid employees $6,300 salaries for the first half of the month. 22 Sold merchandise for $10,300 cash. The cost of the merchandise was $6,300. 24 Paid $15,300 to suppliers for the merchandise purchased on January 2. 26 Collected $6,150 on account from customers. 28 Paid $1,000 to the local utility company for January gas and electricity. 30 Paid $4,300 rent for the building. $2,150 was for January rent, and $2,150 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.