Alson 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). Transactions during 2021 (summarized in thousands of dollars) follow: a. Borrowed $31 cash on July 1,2021 , signing a six-month note payable. b. Purchased equipment for $13 cash on July 2 . c. Issued additional shares of common stock on July 3 for $4. d. Purchased additional'equipment on August 4,$4 cash. e. Purchased, on account, supplies on September 5 for future use, $9. f. On December 6 , recorded revenues in the amount of $74, including $8 on credit and $66 received in cash. g. Paid salaries and wages expenses on December 7,$45. h. Collected accounts receivable on December 8,$7. 2. Paid accounts payable on December 9,$10. J. Recelved 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. 1. Supplies of $5 were counted on December 31, 2021. m. Depreciation for 2021, $1. n. Accrued interest on notes payable of $1. o. Salaries and wages earned but not yet paid, $2. p. Income tax for 2021 was $1 and will be paid in 2022 . k. Amortization for 2021,$2. 1. Supplies of $5 were counted on December 31,2021. m. Depreciation for 2021, $1. n. Accrued interest on notes payable of $1. o. Salaries and wages earned but not yet paid, $2. p. Income tax for 2021 was $1 and will be paid in 2022 . Required: 2. Record journal entries for transactions (a) through (). (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.)