Drs$.$ Glenn Feltham and David Ambrose began operations of their physical therapy clinic, called Northland Physical Therapy, on January $1,2017.$ The annual reporting period ends December $31.$ The trial balance on January $1,2018,$ was as follows $($the amounts are rounded to thousands of dollars to simplify$)$:

Account Titles Debit Credit

Cash $ $8$

Accounts Receivable $4$

Supplies $4$

Equipment $9$

Accumulated Depreciation $ $2$

Software $5$

Accumulated Amortization $2$

Accounts Payable $5$

Notes Payable $($short$-$term$)0$

Salaries and Wages Payable $0$

Interest Payable $0$

Income Taxes Payable $0$

Deferred Revenue $0$

Common Stock $14$

Retained Earnings $7$

Service Revenue $0$

Depreciation Expense $0$

Amortization Expense $0$

Salaries and Wages Expense $0$

Supplies Expense $0$

Interest Expense $0$

Income Tax Expense $0$

Totals $ $30$ $ $30$

Transactions during $2018($summarized in thousands of dollars$)$ follow:

Borrowed $$18$ cash on July $1,2018,$ signing a six$-$month note payable.

Purchased equipment for $$21$ cash on July $2,2018.$

Issued additional shares of common stock for $$4$ on July $3.$

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

Purchased supplies on July $5$ on account for future use, $$6.$

Recorded revenues on December $6$ of $$53,$ including $$10$ on credit and $$43$ received in cash.

Recognized salaries and wages expense on December $7$ of $$26$; paid in cash.

Collected accounts receivable on December $8,$ $$7.$

Paid accounts payable on December $9,$ $$8.$

Received a $$4$ cash deposit on December $10$ from a hospital for a contract to start January $5,2019.$

Data for adjusting journal entries on December $31$:

Amortization for $2018,$ $$2.$

Supplies of $$4$ were counted on December $31,2018.$

Depreciation for $2018,$ $$2.$

Accrued interest of $$1$ on notes payable.

Salaries and wages incurred but not yet paid or recorded, $$4.$

Income tax expense for $2018$ was $$5$ and will be paid in $2019.$

Post the closing entry from requirement $7$ and prepare a post$-$closing trial balance. $($Enter your answers in thousands of dollars.$)$