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 Debit Credit Cash $ 4 Accounts Receivable 4 Supplies 11 Land 0 Equipment 68 Accumulated Depreciation $ 7 Software 24 Accumulated Amortization 8 Accounts Payable 6 Notes Payable (short-term) 0 Salaries and Wages Payable 0 Interest Payable 0 Income Tax Payable 0 Common Stock 83 Retained Earnings 7 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 $ 111 $ 111 Transactions and events during 2021 (summarized in thousands of dollars) follow: Borrowed $13 cash on March 1 using a short-term note. Purchased land on March 2 for future building site; paid cash, $7. Issued additional shares of common stock on April 3 for $31. Purchased software on July 4, $12 cash. Purchased supplies on account on October 5 for future use, $17. Paid accounts payable on November 6, $14. Signed a $30 service contract on November 7 to start February 1, 2022. Recorded revenues of $176 on December 8, including $48 on credit and $128 collected in cash. Recognized salaries and wages expense on December 9, $93 paid in cash. Collected accounts receivable on December 10, $32. Data for adjusting journal entries as of December 31: Unrecorded amortization for the year on software, $8. Supplies counted on December 31, 2021, $11. Depreciation for the year on the equipment, $7. Interest of $2 to accrue on notes payable. Salaries and wages earned but not yet paid or recorded, $11. Income tax for the year was $9. It will be paid in 2022. Required: 6-a. Prepare an income statement. 6-b. Prepare the statement of retained earnings. 6-c. Prepare the balance sheet