15 Part 3 of 12 0.25 points 010 Brothers Harry and Herman Hausyerday began operations of their machine shop (H&H Tool, Inc.) on January 1, 2016. The annual reporting period ends December 31. The trial balance on January 1, 2018, follows the amounts are rounded to thousands of dollars to simply Account Titles Debit Credit Cash Accounts Receivable 4 Supplies 11 Land Equipment 62 Accumulated Depreciation Software 18 Accumulated Anortization Accounts Payable Notes Payable (short-term) Salaries and ages Payable Interest Payable Income Tax Payable @ Common Stock 72 Retained Earnings 2 Service Revenue Salaries and wages Expense Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense Totals $90 599 7 6 Rulorences 15 Part 3 of 12 0.25 points Transactions and events during 2018 (summarized in thousands of dollars) follow: a. Borrowed $13 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash, $7. c. Issued additional shares of common stock on April 3 for $25. d. Purchased software on July 4, $12 cash. e Purchased supplies on account on October 5 for future use, 517 Paid accounts payable on November 6, 514 9. Signed a $30 service contract on November 7 to start February 1, 2019. h. Recorded revenues of $164 on December 8, including $42 on credit and $122 collected in cash L. Recognized salaries and wages expense on December 9, $87 paid in cash. Collected accounts receivable on December 10, $26. Data for adjusting journal entries as of December 31 k Unrecorded amortization for the year on software, $7. Supplies counted on December 31, 2018, 911 m. Depreciation for the year on the equipment, $7. n Interest of $2 to accrue on notes payable o. Salaries and wages earned but not yet paid or recorded, $11. p. Income tax for the year was $9. It will be paid in 2019 2009 Book References 4. Record the adjusting journal entries(k) through fol. Of no entry is required for a transaction event, select "No Journal Entry Required in the first account field. Enter your answers in thousands of dollars.) View transaction list Part 3 of 12 0.25 point Journal entry worksheet 1 2 3 4 5 6 > Ot0926 Record the unrecorded amortization for the year on software, $7. book References Note: Enter debits before credits General Journal Debit Transaction K Credit Record entry Clear entry View all View transaction list Part 3 of 12 Journal entry worksheet 0.25 points 2 6 8 00: Record the adjusting entry for supplies counted on December 31, 2018 for $11 Nota: Enter debits before credits References Transaction General Journal Debit Credit Record entry Clear entry View general Journal 15 were me BECOURT er vour answers in thousands of Dr. Required information View transaction list Part 3 of 12 Journal entry worksheet 025 points 4 5 6 Otu Record the adjusting entry for depreciation for the year on the equipment, $7. Book Nota: Enter debit before credite References Transaction General Journal Record entry Clear entry View general Journal 15 Pere in the SE RECOUR Enter your answers to Dr. Required information View transaction lit Part 3 of 12 0.25 points Journal entry worksheet Part 3 of 12 025 points Journal entry worksheet 801069 Record the adjusting entry for salaries and wages earned but not paid for $11. Book References Note Enter debits before credits Transaction General Journal Debit Credit 0 Required information View transaction list Part 3 of 12 0.25 points Journal entry worksheet