Brothers Harry and Herman Hausyerday 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 $ 4 Accounts Receivable 4 Supplies 11 Land 0 Equipment 50 Accumulated Depreciation $ 7 Software 23 Accumulated Amortization 5 Accounts Payable 6 Notes Payable (short-term) 0 Salaries and Wages Payable 0 Interest Payable 0 Income Tax Payable 0 Common Stock 67 Retained Earnings 7 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 $ 92 $ 92 Transactions and events during 2018 (summarized in thousands of dollars) follow: Borrowed $13 cash on March 1 using a short-term note. Purchased land on March 2 for future building site; paid cash, $7. Issued additional shares of common stock on April 3 for $34. Purchased software on July 4, $12 cash. Purchased supplies on account on October 5 for future use, $17. Paid accounts payable on November 6, $14. Signed a $30 service contract on November 7 to start February 1, 2019. Recorded revenues of $140 on December 8, including $30 on credit and $110 collected in cash. Recognized salaries and wages expense on December 9, $75 paid in cash. Collected accounts receivable on December 10, $14. Data for adjusting journal entries as of December 31: Unrecorded amortization for the year on software, $5. Supplies counted on December 31, 2018, $11. Depreciation for the year on the equipment, $7. Interest of $2 to accrue on notes payable. Salaries and wages earned but not yet paid or recorded, $13. Income tax for the year was $9. It will be paid in 2019. 1, 3, 5 and 8. Set up T-accounts for the accounts on the trial balance. Enter beginning balances and post the transactions (a)-(j), adjusting entries (k)-(p), and closing entry. (Enter your answers in thousands of dollars.)