Brothers Herry and Hermen Housyerdsy began operstions of their mschine shop $($H & H Tool, Incorporated$)$ on January $1,$

The annusl reporting period enda December $32.$ The trisl bolance on Janusy $1,2021,$ follows $($the amounts are

rounded to thousands of dolars to almplify.

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

a$.$ Borrowed $$13$ cash on March $1$ using s shortterm note.

b$.$ Purchased land on March $2$ for future bulding site; paid cash, $$7.$

c$.$ lssued additional shares of common stock on Aprll $3$ for $$34.$

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

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

f Paid accounts paysble on November $6,$$$14.$

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

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

L$.$ Recognized salaries and wagea expense on December $9,$$$75$ pold in cah.

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

Dats for adjuating joumel entries as of December $31$:

k$.$ Unrecorded amortizetion for the year on sottware, $$5.$

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

$m.$ Depreclation for the year on the equjpment, $$7.$

$n.$ lnterest of $$2$ to accrue on notes poyable.

a$.$ Solaries and weges earned but not yet poid or recorded, $$13.$

$.$ lncome tax for the yearwas $59.$ It will be poid in $2022$

C$4-2($Algo$)$ Part $8$

Requlred:

Prepore o post$-$cioaing tial balance. $($Enter your answers in thousands of dollars.$)$