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Brothers Harry and Herman Hausyerday began operations of their machine shop ( H & H Tool, Incorporated ) on January 1 , 2 0 2

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 TitlesDebitCreditCash$ 4 Accounts Receivable4 Supplies11 Land0 Equipment53 Accumulated Depreciation $ 7Software20 Accumulated Amortization 7Accounts Payable 6Notes Payable (short-term)0Salaries and Wages Payable 0Interest Payable 0Income Tax Payable 0Common Stock 65Retained Earnings 7Service Revenue0 Salaries and Wages Expense0 Depreciation Expense0 Amortization Expense0 Income Tax Expense0 Interest Expense0 Supplies Expense0 Totals$ 92$ 92 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.Received 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 $146 on December 8, including $33 on credit and $113 collected in cash.Recognized salaries and wages expense on December 9, $78 paid in cash.Collected accounts receivable on December 10, $17.Data for adjusting journal entries as of December 31:Unrecorded amortization for the year on software, $7.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, $13.Income tax for the year was $9. It will be paid in 2022.Required:Prepare an unadjusted trial balance

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