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): Account Titles Cash Debit $ 2 Credit Accounts Receivable. 6 Supplies 13 Land 0 Equipment 70 Accumulated Depreciation Accounts Payable Software Accumulated Amortization Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Depreciation Expense 15 4 0 0 0 Amortization Expense Income Tax Expense Interest Expense Supplies Expense Totals 0 0 $106 $ 106 Transactions and events during 2021 (summarized in thousands of dollars) follow: a. Borrowed $11 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash, $8. c. Issued additional shares of common stock on April 3 for $24. d. Purchased software on July 4, $11 cash. e. Purchased supplies on account on October 5 for future use, $19. f. Paid accounts payable on November 6, $12. g. Signed a $20 service contract on November 7 to start February 1, 2022. h. Recorded revenues of $180 on December 8, including $50 on credit and $130 collected in cash. Recognized salaries and wages expense on December 9, $95 paid in cash. 1. Collected accounts receivable on December 10, $34. 9 < Prev 7 8 9 12 of 12 Next > k. Unrecorded amortization for the year on software, $5. 1. Supplies counted on December 31, 2021, $12. m. Depreciation for the year on the equipment, $5. n. Interest of $1 to accrue on notes payable. o. Salaries and wages earned but not yet paid or recorded, $13. p. Income tax for the year was $7. It will be paid in 2022. Required: 4. Record the adjusting journal entries (k) through (p). (If no entry is required for a transaction/event, select "No J Required" in the first account field. Enter your answers in thousands of dollars.) View transaction list Journal entry worksheet es < 1 2 3 4 5 6 Record the unrecorded amortization for the year on software, $5. Note: Enter debits before credits. Transaction k. General Journal Debit Credit 9 < Prev 7 8 9 www 12 of 12 Next >