Debit Credit Account Titles Cash Accounts Receivable Supplies Land Equipment Accumulated Depreciation Software Accumulated mortisation Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Cosmon Stock Retained Earnings Service Revenue Salaries and Wages Expense Depreciation Expense mortisation Expense Income Tax Expense Interest Expense Supplies Expense Totals MOOOOO $106 $106 Transactions and events during 2018 (summarized in thousands of dollars) follow: a. Borrowed $11 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site: pald cash. $8. c. Issued additional shares of common stock on April 3 for $24. d. Purchased software on July 4. $11 cash. e. Purchased supplies on account on October 5 for future use. $19. f Pald accounts payable on November 6. $12 g. Signed a $20 service contract on November 7 to start February 1, 2019. h. Recorded revenues of $180 on December 8, Including $50 on credit and $130 collected in cash. 1. Recognized salaries and wages expense on December 9. $95 paid in cash J. Collected accounts receivable on December 10, $34. Data for adjusting journal entries as of December 31: k Unrecorded amortization for the year on software. $5. Supplies counted on December 31, 2018. $12 m. Depreciation for the year on the equipment. $5. n. Interest of $1 to accrue on notes payable. o. Salaries and wages earned but not yet pald or recorded. $13. p. Income tax for the year was $7. It will be paid in 2019 Cash Accounts Receivable Beg. Bal P Beg. Bal. 8 340 24 130 34 11 ) 12 (1) 950 H End. Bal. 22 End. Bal. 75 Supplies Land 0 Beg. Bal. (e) Beg. Bal (b) 19 End. Bal. End. Bal. Accumulated Depreciation Equipment 701 Beg. Bal Beg. Bal. 5 km) End. Bal. 70 End. Bal. Accumulated Amortization Beg. Bal. Software 15 11 Beg Bal End. Bal 28 End. Ball 10 Common Book HITHI End. Bal T 107 Salaries and Wages Expense Depreciation Expense Amortization Expense