a. Borrowed $21 cash on July 1,2021 , signing a six-month note payable. b. Purchased equipment for $24 cash on July 2,2021. c. Issued additional shares of common stock for $4 on July 3. d. Purchased software on July 4,$4 cash. e. Purchased supplies on July 5 on account for future use, $6. f. Recorded revenues on December 6 of $56, including $10 on credit and $46 received in cash. g. Recognized salaries and wages expense on December 7 of $29; paid in cash. h. Collected accounts receivable on December 8,$7. i. Paid accounts payable on December 9,$8. j. Received a $4 cash deposit on December 10 from a hospital for a contract to start January 5, 2022. Data for adjusting journal entries on December 31: k. Amortization for 2021, $1. 1. Supplies of $4 were counted on December 31, 2021. m. Depreciation for 2021,$2. n. Accrued interest of $1 on notes payable. o. Salaries and wages incurred but not yet paid or recorded, $4. p. Income tax expense for 2021 was $5 and will be paid in 2022