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 Cash Accounts Receivable Supplies Land Equipment Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salarien and Wages Payable Interest Payable Income Tax Payable $ Debit 3 Credit 5 12 0 63 16 18 0 Common Stock 74 Retained Earnings B Service Revenue 0 Salarios and Wages Expense Depreciation Expense 0 Amortization Expense 0 Income Tax Expense Interest Expense Supplies Expense Totals 0 0 0 $101 $101 18 qummarized in thousands of dollars) follow: