4. Record the adjusting journal entries (k) through (p). (If no entry is required for a tronsaction/event, select "No Journ Required" in the first account field. Enter your answers in thousands of dollars.) 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). Transactions and events during 2021 (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 $31. d. Purchased software on July 4,$12 cash. e. Purchased supplies on account on October 5 for future use, $17. f. Paid accounts payable on November 6,$14. 9. Signed a $30 service contract on November 7 to start February 1, 2022 h. Recorded revenues of $146 on December 8 , including $33 on credit and $113 collected in cash. 1. Recognized salaries and wages expense on December 9,578 paid in cash. 1. Collected accounts receivable on December 10,$17. Data for adjusting journal entries as of December 31 ; L trecognizea saianes and wages expense on vecemoer y,3/8 paia in casn 1. Collected accounts receivable on December 10.$17. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $7 1. Supplies counted on December 31,2021,$11. 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, $13 p. Income tax for the year was $9. It will be paid in 2022. 4 (1) Required information 4 (1) Required information