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 journal entries from requirement $2$ to T$-$accounts and prepare an unadjusted trial balance. $($Enter your answers in thousands of dollars.$)$