a. Borrowed $30 cash on July 1, 2021, signing a six-month note payable. b. Purchased equipment for $14 cash on July 2. c. Issued additional shares of common stock on July 3 for $5. d. Purchased additional equipment on August 4, \$3 cash. e. Received supplies on account on supplies on September 5 for future use, $10. f. On December 6 , recorded revenues in the amount of $74, including $9 on credit and $65 received in cash. g. Paid salaries and wages expenses on December 7,$44. h. Collected accounts receivable on December 8,$8. i. Paid accounts payable on December 9,$11. j. Received a \$2 deposit on December 10 for work to start January 15, 2022. Data for adjusting journal entries on December 31: k. Amortization for 2021, $2. I. Supplies of $4 were counted on December 31, 2021. m. Depreciation for 2021, $2. n. Accrued interest on notes payable of $2. 0 . Salaries and wages earned but not yet paid, $3. p. Income tax for 2021 was \$2 and will be paid in 2022. 7. Prepare the closing journal entry. (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.) Journal entry worksheet Record entry to close revenue and expense accounts to retained earnings. Note: Enter debits before credits