3 20 points Brothers Harry and Herman Hausyerday began operations of their machine shop (H & H Tool, Incorporated) on January 1, 2020. The annual reporting period ends December 31. The trial balance on January 1, 2021, follows (the amounts are rounded to thousands of dollars to simplify): Account Titles Cash Accounts Receivable Deblit 13 5 Supplies 12 0 Equipment 55 Accumulated Depreciation 19 eblock Land Print Software Accumulated Axortization Accounts Payable Notes Payable (short-tera) Salaries and Vages Payable Interest Payable Incose Tax Payable References Common Stock Retained Earnings Service Revenue Salaries and Vages Expense Depreciation Expense Amortization Expence Income Tax Expense Interest Expense Supplies Expense Totals 0 $94 $94 Transactions and events during 2021 (summarized in thousands of dollars) follow a Borrowed $12 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site, paid cash, $9. c Issued additional shares of common stock on April 3 for $29. d. Purchased software on July 4, $10 cash. e Purchased supplies on account on October 5 for future use, $18. Paid accounts payable on November 6, $13 g. Signed a $25 service contract on November 7 to start February 1, 2022 h. Recorded revenues of $150 on December 8. Including $35 on credit and $115