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

January 1	Issued common stock in exchange for $100,000 cash.
January 2	Purchased inventory on account for $35,000 (the perpetual inventory system is used).
January 4	Paid an insurance company $2,400 for a one-year insurance policy. Prepaid insurance was debited for the entire amount.
January 10	Sold inventory on account for $12,000. The cost of the inventory was $7,000.
January 15	Borrowed $30,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months.
January 20	Paid employees $6,000 salaries for the first half of the month.
January 22	Sold inventory for $10,000 cash. The cost of the inventory was $6,000.
January 24	Paid $15,000 to suppliers for the inventory purchased on January 2.
January 26	Collected $6,000 on account from customers.
January 28	Paid $1,000 to the local utility company for January gas and electricity.
January 30	Paid $4,000 rent for the building. $2,000 was for January rent, and $2,000 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.