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 $3 Credit Accounts Receivable. 5 Supplies Land: 12 Equipment 60 Accumulated Depreciation Software 15 Accumulated Amortization Accounts Payable 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 Amortization Expense Income Tax Expense Interest Expense Supplies Expense Totals 71 5.95 $.95 4 Transactions and events during 2021 (summarized in thousands of dollars) follow Proy 1 of 1 Next