a$.$ Borrowed $$31$ cash on July $1,2021,$ signing a six$-$month note payable.

b$.$ Purchased equipment for $$34$ cash on July $2,2021.$

c$.$ Issued additional shares of common stock for $$5$ on July $3.$

d$.$ Purchased software on July $4,$$$3$ cash.

e$.$ Received supplies on July $5$ on account for future use, $$7.$

f$.$ Recorded revenues on December $6$ of $$64,$ including $$8$ on credit and $$56$ received in cash.

g$.$ Recognized salaries and wages expense on December $7$ of $$39$; paid in cash.

h$.$ Collected accounts receivable on December $8,$$$9.$

i$.$ Paid accounts payable on December $9,$$$10.$

j$.$ Received a $$3$ cash deposit on December $10$ from a hospital for a contract to start January $5\text{'},2022.$

Data for adjusting journal entries on Dect$$

k$.$ Amortization for $2Q21,$$$3.$

I. Supplies of $$3$ were counted on December $31,2021.$

m$.$ Depreciation for $2021,$ $$4.$

n$.$ Accrued interest of $$1$ on notes payable.

o$.$ Salaries and wages incurred but not yet paid or recorded, $$3.$

p$.$ Income tax expense for $2021$ was $$4$ and will be paid in $2022.$