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 $5 Software 15 Accumulated Amortization Salaries and Wages Payable Interest Payable Accounts Payable Notes Payable (short-term) 4 0 Income Tax Payable Common Stock Retained Earnings 83 Service Revenue Salaries and Wages Expense Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense Totals 0 0 $106 $106