Brothers Herry and Hermen Housyerdsy began operations of their machine shop $($H & H Tool, incorporsted$)$ on January $1,$

The annual reporting period end: December $31.$ The trial bolance on January $1,2021,$ followa $($the smounts are

rounded to thousands of dolars to aimplifyls

Tranastions and events during $2021($aummarized in thousands of dollars$)$ follow:

a$.$ Borrowed $$13$ cssh on March $1$ uaing o shortterm note.

b$.$ Purchased land on March $2$ for future bulding aite; poid cash, $$7.$

c$.$ lasued oditional shares of common stack on Aorl $3$ for $$34.$

d$.$ Purchased software on July $4,$$$12$ cash.

e$.$ Recelved supplies on account on October $5$ for future use, $$17.$

$f$ Pald sccounts poybale on November $6,$$$14.$

g$.$ Signed o $$30$ semice contract on November $7$ to start February $1,2022.$

Recorded revenues of $$140$ on December $8,$ inclualing $$30$ on credit and $$110$ collected in cash.

L$.$ Recognized aslaries and wages expenas on December $9,$ $$75$ poid in cash.

f$.$ Colected sccounta recelvable on December $10,$ $$14.$

Dats for aduating Journel entries as of December $31$:

k$.$ Unrecorded amortization for the yeser on sothware, $$5.$

L Supples counted on December $31,2021,$ $$11.$

m$.$ Depreciation for the yesr on the equipment, $$7.$

$n.$ Interest of $$2$ to sccrue on notes poysble.

a$.$ Soleries end weges esrned but not yet pold or recorded, $$13.$

p$.$ Income tax for the yearwss $$9.$ It will be pold in $2022$

$4-2($Algo$)$ Part $3$

equired:

Prepore an unsoljuated trial bolance. $($Enter your answers in thousands of dollars.$)$