Brothers Cliff and Stanley began operations of their machine shop (H & H Tool, Inc.) on January 1, 2016. The annual reporting period ends December 31. The trial balance on January 1, 2018, follows (the amounts are rounded to thousands of dollars to simplify):

Account Titles	Debit				Credit
Cash	$	2
Accounts Receivable		6
Supplies		13
Land		0
Equipment		64
Accumulated Depreciation					$	5
Software		18
Accumulated Amortization						4
Accounts Payable						4
Notes Payable (short-term)						0
Salaries and Wages Payable						0
Interest Payable						0
Income Tax Payable						0
Common Stock						81
Retained Earnings						9
Service Revenue		0
Salaries and Wages Expense		0
Depreciation Expense		0
Amortization Expense		0
Income Tax Expense		0
Interest Expense		0
Supplies Expense		0
Totals	$	103			$	103

Transactions and events during 2018 (summarized in thousands of dollars) follow for Journal Entry:

1. Borrowed $11 cash on March 1 using a short-term note.
2. Purchased land on March 2 for future building site; paid cash, $8.
3. Issued additional shares of common stock on April 3 for $27.
4. Purchased software on July 4, $11 cash.
5. Purchased supplies on account on October 5 for future use, $19.
6. Paid accounts payable on November 6, $12.
7. Signed a $20 service contract on November 7 to start February 1, 2019.
8. Recorded revenues of $168 on December 8, including $44 on credit and $124 collected in cash.
9. Recognized salaries and wages expense on December 9, $89 paid in cash.
10. Collected accounts receivable on December 10, $28.

Data for adjusting journal entries as of December 31:

11. Unrecorded amortization for the year on software, $4.
12. Supplies counted on December 31, 2018, $12.
13. Depreciation for the year on the equipment, $5.
14. Interest of $1 to accrue on notes payable.
15. Salaries and wages earned but not yet paid or recorded, $13.
16. Income tax for the year was $7. It will be paid in 2019.