Halogen Laminated Products Company began business on January 1, 2024. During January, the following transactions occurred: Jan. 1 Issued common stock in exchange for $100,000 cash.
2 Purchased inventory on account for $35,000 (the perpetual inventory system is used).
4 Paid an insurance company $2,400 for a one-year insurance policy. Prepaid insurance was debited for the entire amount.
10 Sold inventory on account for $12,000. The cost of the inventory was $7,000.
15 Borrowed $30,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months.
20 Paid employees $6,000 salaries for the first half of the month.
22 Sold inventory for $10,000 cash. The cost of the inventory was $6,000.
24 Paid $15,000 to suppliers for the inventory purchased on January 2.
26 Collected $6,000 on account from customers.
28 Paid $1,000 to the local utility company for January gas and electricity.
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. Omit explanations.
2. Post the entries to T-accounts.
3. Prepare an unadjusted trial balance as of January 30, 2024.