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 dollars) follow: a. Borrowed $12 cash on March 1 using a short-term note. b. Purchased tand on March 2 for future building site: paid cash, $9 c. Issued additienal shares of common stock on April 3 for $23 d. Purchased software on July 4,$10cash. e. Purchased supplies on account on October 5 for future use, 518 t Paid accounts payable on November 6.$13 9. 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 coliected in cash. I. Recognized salaties and wages expense on December 9.594 poid in cash 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. 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. a. 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 . C4-2 (Algo) Part 4 Required: 4. Record the adjusting joumal entries (k) through (p). (If no entry is required for a transection/event, select "No Journal En Required" in the first account field. Enter your answers in thousands of dollers.) 4. Record the adjusting joumal entries (k) through (p). (If no entry is required for a transaction/event, select "i Required" in the first account field. Enter your answers in thousands of dollars.) Journal entry worksheet