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 Receivable$4$ Supplies$11$ Land$0$ Equipment$53$ Accumulated Depreciation $ $7$Software$20$ Accumulated Amortization $7$Accounts Payable $6$Notes Payable $($short$-$term$)0$Salaries and Wages Payable $0$Interest Payable $0$Income Tax Payable $0$Common Stock $65$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$ $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 adjusted trial balance.