Alison and Chuck Renny began operations of their furniture repair shop (Lazy Sofa Furniture, Incorporated) on January 1, 2020. The annual reporting period ends December 31. The trial balance on January 1, 2021, follows (amounts are rounded to thousands of dollars to simplify).

Account Titles	Debit	Credit
Cash	$ 5
Accounts Receivable	4
Supplies	1
Equipment	6
Accumulated Depreciation		$ 0
Software	12
Accumulated Amortization		5
Accounts Payable		7
Notes Payable (short-term)		0
Salaries and Wages Payable		0
Interest Payable		0
Income Tax Payable		0
Deferred Revenue		0
Common Stock		12
Retained Earnings		4
Service Revenue		0
Supplies Expense	0
Depreciation Expense	0
Salaries and Wages Expense	0
Amortization Expense	0
Interest Expense	0
Income Tax Expense	0
Totals	$ 28	$ 28

Transactions during 2021 (summarized in thousands of dollars) follow:

A. Borrowed $26 cash on July 1, 2021, signing a six-month note payable.

B. Purchased equipment for $23 cash on July 2.

C. Issued additional shares of common stock on July 3 for $6.

D. Purchased additional equipment on August 4, $2 cash.

E. Purchased, on account, supplies on September 5 for future use, $8.

F. On December 6, recorded revenues in the amount of $68, including $7 on credit and $61 received in cash.

G. Paid salaries and wages expenses on December 7, $40.

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

I. Paid accounts payable on December 9, $12.

J. Received a $5 deposit on December 10 for work to start January 15, 2022.

Record journal entries for transactions (a) through (j).