Brother: Harry and Herman Housyerdsy began operations of their machine shop $($H & H Tool, Incorporstec$)$ on Januery $1,2020.$ The snnual reporting period end: December $32.$ The trisl bolance on Janusy $1,2021,$ follows $($the smounts sie rounded to thousands of dolars to simplifyls

$\backslash$table$[[$Account Titles,osblt,Credst$],[$Cash$,$$$4,],[$Accounts focelvable,$4,],[$Supplies$,11,],[$Land$,8,],[$Equipesint$,56,],[$Accunulated Deprociation,,$57],[$Software$,23,],[$Accunulated Aeortization,,$5],[$Accounts Payable,,$6],[$Noter Vayable $($short$-$tera$),,$a$],[$Salar ies and wapes Payable,,a$],[$Interest payable,,a$],[$Incone Tax Payable,,a$],[$Comon Stock,,$67],[$Potalnod Earnings,,$7],[$Sorvice flevenae,$,],[$Salaries and wages Exponse,$0,],[$Depreciation Expersie,a$,],[$Aeortization Experse,$0,],[$Incone Tax Exponse,$0,],[$Interest Expense,$0,],[$Supplies Expense,$8,],[$Totals$,$$$92,$$$92$