A. Preparation of the following: Journal Entry Adjusting Journal Entry Adjusted Trial Balance Income Statement Statement of Retained Earnings Balance Sheet Closing Entries Post-Closing Trial Balance C4-2 From Recording Transactions (Including Adjusting Journal Entries) to Preparing Financial Statements and Closing Journal Entries (Chapters 2, 3, and 4) Brothers Harry and Herman Hausyerday began operations of their machine shop (H & H Tool, Inc.) 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): LO 2-3, 3-3, 4-1, 4-2, 4-3, 4-4, 4-5, 4-6 Account Titles Debit Credit Cash $3 Accounts Receivable 5 Supplies 12 Land 0 Equipment 60 Accumulated Depreciation $6 Software 15 Accumulated Amortization 5 Accounts Payable 5 Notes Payable (short-term) 0 Salaries and Wages Payable 0 Interest Payable 0 Income Tax Payable 0 Common Stock 71 Retained Earnings 8 Service Revenue 0 Salaries and Wages Expense 0 Depreciation Expense 0 Amortization Expense 0 Income Tax Expense 0 Interest Expense 0 Supplies Expense 0 Totals $95 $95