Account Titles Debit Credit $ 6 Cash Accounts Receivable 2 Supplies Equipment Accumulated Depreciation Software $ 1 6 Accumulated Amortization 1 Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Taxes Payable 5 Deferred Revenue Common Stock Retained Earnings 5 Service Revenue 0 Depreciation Expense Amortization Expense Salaries and Wages Expense Supplies Expense Interest Expense Income Tax Expense 0 0 0 0 0 0 $24 $24 Totals L O O OO ONnO Transactions during 2018 (summarized in thousands of dollars) follow: a. Borrowed $32 cash on July 1, 2018, signing a six-month note payable. b. Purchased equipment for $35 cash on July 2, 2018 c. Issued additional shares of common stock for $6 on July 3. d. Purchased software on July 4, $2 cash e. Purchased supplies on July 5 on account for future use, $8 f. Recorded revenues on December 6 of $66, including $9 on credit and $57 received in cash g. Recognized salaries and wages expense on December 7 of $40; paid in cash. h. Collected accounts receivable on December 8, $8 i. Paid accounts payable on December 9, $9. j. Received a $2 cash deposit on December 10 from a hospital for a contract to start January 5, 2019. Data for adjusting journal entries on December 31: k. Amortization for 2018, $1. Supplies of $2 were counted on December 31, 2018. m. Depreciation for 2018, $3 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 2018 was $3 and will be paid in 2019. Journal entry worksheet 6 9 2 3 5 7 8 10 Record the borrowing $32 cash on July 1, 2018, signing a six-month note payable. Note: Enter debits before credits Transaction General Journal Debit Credit a. OD Journal entry worksheet 2 6 8 10 3 5 7 9 Record the purchase of equipment for $355 cash on July 1, 2018. Note: Enter debits before credits. Transaction General Journal Debit Credit b. CO Journal entry worksheet 1 2 3 4 5 6 7 8 9 10 Record the issuance of additional shares of common stock for $6 Note: Enter debits before credits Transaction General Journal Debit Credit C. Journal entry worksheet