Brothers Huey and Hiram Hausyerday began operations of their machine shop $($H & H Tool, Incorporated$)$ on January $1,$

The annual reporting period ends December $31.$ The trial balance on January $1,2024,$ follows $($the amounts are

rounded to thousands of dollars to simplify$)$:

Transactions and events during $2024($summarized in thousands of dollars$)$ follow:

a$.$ Borrowed $$13$ cash on March $1$ using a short$-$term note.

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

c$.$ Issued additional shares of common stock on April $3$ for $$31.$

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

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

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

a$.$ Sianed a contract on November $7$ to provide $$30$ of services startina Februarv $1.2025.$

Create an unadjusted trial balance