Account Titles Debit Credit Cash $3 Accounts Receivable 5 Supplies 12 Land 0 Equipment 55 $6 19 Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common Stock Retained Earnings Service Revenue 0 Salaries and Wages Expense 0 5500008 70 Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense Totals 0 0 0 0 0 $94 $94 Transactions and events during 2021 (summarized in thousands of dollars) follow: a. Borrowed $12 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site: paid cash, $9. Issued additional shares of common stock on April 3 for $29. d. Purchased software on July 4, $10 cash. e. Purchased supplies on account on October 5 for future use, $18. Paid accounts payable on November 6. $13. g. Signed a $25 service contract on November 7 to start February 1, 2022. h. Recorded revenues of $150 on December 8, including $35 on credit and $115 collected in cash. i. Recognized salaries and wages expense on December 9, $80 paid in cash. J. Collected accounts receivable on December 10, $19. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $5. I Supplies counted on December 31, 2021, $10. m. Depreciation for the year on the equipment, S6. n. Interest of S1 to accrue on notes payable. o. Salaries and wages earned but not yet paid or recorded, $12. p. Income tax for the year was $8. It will be paid in 2022. 1. Prepare a post closing trial balance