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$)$:$\backslash$table$[[$H & H TOOL, INCORPORATED$],[$Post$-$Closing Trial Balance$],[$At December $31,2021],[($in thousands$)],[$Account Titles$],[$Cash$,,],[$Accounts Receivable,,$],[$Supplies$,,],[$Land$,,],[$Equipment$,P,],[$Accumulated Depreciation,$P,|],[$Software$,$P$,$P$],[$Accumulated Amortization,$P,],[$Accounts Payable,$p,],[$Notes Payable $($short$-$term$),P,?],[$Salaries and Wages Payable,$P,],[$Interest Payable,$P,],[$Income Tax Payable,$P,?],[$Common Stock,$P,],[$Retained Earnings,$P,],[$Dividends$,P,],[$Service Revenue,$P,],[$Salaries and Wages Expense,P$,]]$

Account Titles Debit Credit

Cash $ $2$

Accounts Receivable $6$

Supplies $13$

Land $0$

Equipment $57$

Accumulated Depreciation $ $5$

Software $18$

Accumulated Amortization $8$

Accounts Payable $4$

Notes Payable $($short$-$term$)0$

Salaries and Wages Payable $0$

Interest Payable $0$

Income Tax Payable $0$

Common Stock $70$

Retained Earnings $9$

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 $ $96$ $ $96$

Transactions and events during $2021($summarized in thousands of dollars$)$ follow:

Borrowed $$11$ cash on March $1$ using a short$-$term note.

Purchased land on March $2$ for future building site; paid cash, $$8.$

Issued additional shares of common stock on April $3$ for $$27.$

Purchased software on July $4,$ $$11$ cash.

Received supplies on account on October $5$ for future use, $$19.$

Paid accounts payable on November $6,$ $$12.$

Signed a $$20$ service contract on November $7$ to start February $1,2022.$

Recorded revenues of $$154$ on December $8,$ including $$37$ on credit and $$117$ collected in cash.

Recognized salaries and wages expense on December $9,$ $$82$ paid in cash.

Collected accounts receivable on December $10,$ $$21.$

Data for adjusting journal entries as of December $31$:

Unrecorded amortization for the year on software, $$8.$

Supplies counted on December $31,2021,$ $$12.$

Depreciation for the year on the equipment, $$5.$

Interest of $$1$ to accrue on notes payable.

Salaries and wages earned but not yet paid or recorded, $$11.$

Income tax for the year was $$7.$ It will be paid in $2022.$

Required:

Prepare a post$-$closing trial balance. $($Enter your answers in thousands of dollars.$)$