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 trial balance on January $1,2021,$ follows $($the amounts are rounded to thousands of dollars to simplify:

$\backslash$table$[[$Account Titles,Debit,Credit$],[$Cash$,$$$2,],[$Accounts Recelvable,$6,],[$Supplies$,13,],[$Land$,6,],[$Equlpment$,64,],[$Accumulated Depreciation,$18,5],[$Software$,,4],[$Accunulated Anortization,,$4],[$Accounts Payable,,$0],[$Notes Payable $($short$-$tern$),,0],[$Salaries and Wages Payable,,$0],[$Interest Payable,,$81],[$Incone Tax Payable,$0,9],[$Connon Stock,$0,],[$Retalned Earnings,$0,],[$Service Revenue,$0,],[$Salarles and Wages Expense,$0,],[$Depreciation Expense,$0,],[$Anortization Expense,$0,],[$Incone Tax Expense,$103,$$$103$