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 Accounts Receivable Supplies: Land Equipment Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Debit $ 3 Credit 5 12 0 52 22 5 0 0 0 67 Common Stock Retained Earnings Service Revenue Salaries and Wages Expense D Depreciation Expense Amortization Expense 0 Income Tax Expense Interest Expense 0 Supplies Expense 0 Totals $.94 $ 94 Transactions and events during 2021 (summarized in thousands of dollars) follow: Den 17ach on March 1 einn a chart form not