Brothers Harry and Herman Hausyerday began operations of thelr machine shop (H \& H Tool, Incorporated) on January 1 , 2020. The annual reporting perlod ends December 31. The trlal balance on January 1, 2021, follows (the amounts are rounded to thousands of dollars to simplify): Transactions and events during 2021 (summarlzed in thousands of dollars) follow: a. Borrowed \$12 cash on March 1 using a short-term note. b. Purchased land on March 2 for future bullding slte; pald cash, $9. c. Issued additional shares of common stock on April 3 for $23. d. Purchased software on July 4,$10 cash. e. Purchased supplies on account on October 5 for future use, $18. f. Pald accounts payable on November 6,$13. g. Signed a $25 service contract on November 7 to start February 1, 2022. h. Recorded revenues of $160 on December 8 , Including $40 on credit and $120 collected in cash. l. Recognized salarles and wages expense on December 9,$85 pald In cash. j. Collected accounts recelvable on December 10,$24. Data for adjusting Journal entrles as of December 31: k. Unrecorded amortization for the year on software, \$5. 1. Supplies counted on December 31, 2021, \$10. m. Depreclation for the year on the equipment, $6. n. Interest of $1 to accrue on notes payable. o. Salarles and wades earned but not vet oald or recorded. $12. Required: T accounts. Enter beginning balances and post journal entrles from Part 2, the adjusting journal entrles from Part 4, and the closing entry from Part 7. (Enter your answers in thousands of dollars.) Brothers Harry and Herman Hausyerday began operations of thelr machine shop (H \& H Tool, Incorporated) on January 1 , 2020. The annual reporting perlod ends December 31. The trlal balance on January 1, 2021, follows (the amounts are rounded to thousands of dollars to simplify): Transactions and events during 2021 (summarlzed in thousands of dollars) follow: a. Borrowed \$12 cash on March 1 using a short-term note. b. Purchased land on March 2 for future bullding slte; pald cash, $9. c. Issued additional shares of common stock on April 3 for $23. d. Purchased software on July 4,$10 cash. e. Purchased supplies on account on October 5 for future use, $18. f. Pald accounts payable on November 6,$13. g. Signed a $25 service contract on November 7 to start February 1, 2022. h. Recorded revenues of $160 on December 8 , Including $40 on credit and $120 collected in cash. l. Recognized salarles and wages expense on December 9,$85 pald In cash. j. Collected accounts recelvable on December 10,$24. Data for adjusting Journal entrles as of December 31: k. Unrecorded amortization for the year on software, \$5. 1. Supplies counted on December 31, 2021, \$10. m. Depreclation for the year on the equipment, $6. n. Interest of $1 to accrue on notes payable. o. Salarles and wades earned but not vet oald or recorded. $12. Required: T accounts. Enter beginning balances and post journal entrles from Part 2, the adjusting journal entrles from Part 4, and the closing entry from Part 7. (Enter your answers in thousands of dollars.)