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	$	3
Accounts Receivable		5
Supplies		12
Land		0
Equipment		69
Accumulated Depreciation				$	6
Software		24
Accumulated Amortization					4
Accounts Payable					5
Notes Payable (short-term)					0
Salaries and Wages Payable					0
Interest Payable					0
Income Tax Payable					0
Common Stock					90
Retained Earnings					8
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	$	113		$	113

Transactions and events during 2018 (summarized in thousands of dollars) 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.

g) Signed a $25 service contract on November 7 to start February 1, 2019.

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.

l) Supplies counted on December 31, 2018, $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 2019.

Prepare a post-closing trial balance.