3.Post the journal entries from requirement 2 to T-accounts and prepare an unadjusted trial balance. (Enter your answers in thousands of dollars.)

4.Record the adjusting journal entries (11) through (16). (If 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.)

5.Post the adjusting entries from requirement 4 and prepare an adjusted trial balance. (Enter your answers in thousands of dollars.)

[The following information applies to the questions displayed below] Brothers Harry and Herman Hausyerday began operations of their machine shop (H & H Tool, Inc.) on January 1, 2013. The annual reporting period ends December 31. The trial balance on January 1, 2015, follows (the amounts are rounded to thousands of dollars to simplify: Account Titles Debit Credit Cath Accounts Receivable Supplies Land Equipment Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense OOOOOOOO Totals $ 96 $ 96 Transactions during 2015 (summarized in thousands of dollars) follow. 1. Borrowed $11 cash on a six-month note payable dated March 1, 2015 2. Purchased land for future building site: pald cash, $8. 3. Eamed revenues for 2015, $154, including $37 on credit and $117 collected in cash. 4. Issued additional shares of stock for $4. 5. Recognized salaries and wages expense for 2015, $82 pald In cash. 6. Collected accounts receivable $21. 7. Purchased software, $11 cash. 8. Pald accounts payable, $12. 9. Purchased suppiles on account for future use. $19. 10. Signed a $20 service contract to start February 1, 2016. Data for adjusting journal entries: 11. Unrecorded amortization for the year on software, $8. 12. Supplles counted on December 31, 2015. $12. 13. Depreciation for the year on the equipment, $5. 14. Accrued Interest of $1 on notes payable. 15. Salaries and wages earned but not yet paid or recorded, $11. 16. Income tax for the year was $7. It will be paid In 2016