Brothers Harry and Herman Hausyerday began operations of their machine shop ( H&H Tool, Incorporated) on January 1 , 2020. The annual reporting period ends December 31. The trial balance on January 1, 2021, follows (the amounts are rounded to thousands of dollars to simplify): Transactions and events during 2021 (summarized in thousands of doliars) 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 c. Issued additional shares of common stock on April 3 for $23. d. Purchased software on July 4,$10 cash. e. Purchased supplies on account on October 5 for future use, $18. f Paid accounts payable on November 6,$13. a. rutcilaseu suitwate Uit Jury 4, \$1U Casit. e. Purchased supplies on account on October 5 for future use, $18. f. 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 $178 on December 8 , including $49 on credit and $129 collected in cash. i. Recognized salaries and wages expense on December 9,$94 paid in cash. j. Collected accounts receivable on December 10,$33. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $4. 1. Supplies counted on December 31, 2021, $10. m. Depreciation for the year on the equipment, $6. n. Interest of $1 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. 2. Record journal entries for transactions (a) through (). (If no entry is required for a transaction/event, select "No Journal Ent Required" in the first account fleld, Enter your answers in thousands of dollars.) Journal entry worksheet 2345678910> Record $12 cash borrowed on March 1 using a short-term note. Notnc Enter debits before credis