Brothers Harry and Herman Hausyerday began operations of their machine shop (H & H Tool, Inc.) 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): LO 2-3, 3-3, 4-1, 4-2, 4-3, 4-4, 4-5, 4-6 Account Titles Debit Credit Cash $3 Accounts Receivable 5 Supplies 12 Land 0 Equipment 60 Accumulated Depreciation $6 Software 15 Accumulated Amortization 5 Accounts Payable 5