a$.$ Borrowed $$11$ cash on March $1$ using a short$-$term note.

b$.$ Purchased land on March $2$ for future building site; paid cash, $$8.$

c$.$ Issued additional shares of common stock on April $3$ for $$33.$

d$.$ Purchased software on July $4,$$$11$ cash.

e$.$ Received supplies on account on October $5$ for future use, $$19.$

f$.$ Paid accounts payable on November $6,$ $$12.$

g$.$ Signed a $$20$ service contract on November $7$ to start February $1,2022.$

h$.$ Recorded revenues of $$142$ on December $8,$ including $$31$ on credit and $$111$ collected in cash.

i$.$ Recognized salaries and wages expense on December $9,$$$76$ paid in cash.

j$.$ Collected accounts receivable on December $10,$$$15.$

Data for adjusting journal entries as of December $31$:

k$.$ Unrecorded amortization for the year on software, $$4.$

I. Supplies counted on December $31,2021,$ $$12.$

$m.$ Depreciation for the year on the equipment, $$5.$

$n.$ Interest of $$1$ to accrue on notes payable.

$0.$ Salaries and wages earned but not yet paid or recorded, $$11.$

p$.$ Income tax for the year was $$7.$ It will be paid in $2022.$

Required:

T accounts. Enter beginning balances and post journal entries from Part $2,$ the adjusting journal entries from Part $4,$ and the clos entry from Part $7.($Enter your answers in thousands of dollars.$)$