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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 $25. d. Purchased software on July 4,$12 cash. c. Purchased supplies on account on October 5 for future use, $17. t Paid accounts payable on November 6,$14. g. Signed a $30 service contract on November 7 to start February 1,2022 h. Recorded revenues of $164 on December 8 , including $42 on credit and $122 collected in cash. 1. Recognized salaries and wages expense on December 9,$87 paid in cash. 1. Collected accounts receivable on December 10,\$26. Data for adjusting journal entries as of December 31: 1. Recognized salaries and wages expense on December 9,$87 paid in cash. 1. 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. 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, $11. p. Income tax for the year was \$9. It will be paid in 2022 Required: 4. Record the adjusting journal entries ( k ) through () (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.)