Chec Transactions and events during 2018 (summarized 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 building site; paid 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. Paid accounts payable on November 6, $13. 9. Signed a $25 service contract on November 7 to start February 1, 2019. h. Recorded revenues of $160 on December 8, including $40 on credit and $120 collected in cash. L. Recognized salaries and wages expense on December 9, $85 paid in cash. J. Collected accounts receivable on December 10, $24. Data for adjusting journal entries as of December 31: k Unrecorded amortization for the year on software, $5. 1. Supplies counted on December 31, 2018, $10. m. Depreciation for the year on the equipment, $6. n. Interest of $1 to accrue on notes payable. o. Salaries and wages earned but not yet paid or recorded, $12. p. Income tax for the year was $8. It will be paid in 2019, 4. Record the adjusting journal entries (k) through (p). (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field. Enter your answers in thousands of dollars.) View transaction list View journal entry worksheet No Transaction Debit Credit 1 k. General Journal Software Accumulated Amortization 5 5 2 Supplies Expense 10