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): Debit Credit $ 6 2 9 $ 3 8 Account Titles Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Taxes Payable Deferred Revenue Common Stock Retained Earnings Service Revenue Depreciation Expense Amortization Expense Salaries and Wages Expense Supplies Expense Interest Expense Income Tax Expense Totals 3 5 0 0 0 0 0 12 0 0 0 0 0 0 0 $27 $27 Transactions during 2018 (summarized in thousands of dollars) follow: a. Borrowed $19 cash on July 1, 2018, signing a six-month note payable. b. Purchased equipment for $22 cash on July 2, 2018. c. Issued additional shares of common stock for $6 on July 3. d. Purchased software on July 4, $2 cash. e. Purchased supplies on July 5 on account for future use, $8. f. Recorded revenues on December 6 of $53, including $9 on credit and $44 received in cash. g. Recognized salaries and wages expense on December 7 of $27; paid in cash. g. Recognized salaries and wages expense on December 7 of $27; paid in cash. h. Collected accounts receivable on December 8, $8. i. Paid accounts payable on December 9, $9. j. Received a $2 cash deposit on December 10 from a hospital for a contract to start January 5, 2019. Data for adjusting journal entries on December 31: k. Amortization for 2018, $3. 1. Supplies of $2 were counted on December 31, 2018. m. Depreciation for 2018, $3. n. Accrued interest of $1 on notes payable. o. Salaries and wages incurred but not yet paid or recorded, $3. p. Income tax expense for 2018 was $3 and will be paid in 2019. Required: 2. Record journal entries for transactions (a) through (j). (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.) Journal entry worksheet Record the borrowing $19 cash on July 1, 2018, signing a six-month note payable. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal 1 Record the borrowing $19 cash on July 1, 2018, signing a six-month note payable. N Record the purchase of equipment for $22 cash on July 1, 2018. 3 Record the issuance of additional shares of common stock for $6. Record the purchase of software, $2 cash. 5 Record the purchase of supplies account for future use, $8. 6 Record the entry for revenues for 2018 of $53, including ---- 6 Record the entry for revenues for 2018 of $53, including $9 on credit and $44 received in cash. 7 Record salaries and wages expense for 2018 of $27, paid in cash. Record the collection of accounts receivable, $8. 9 Record the payment of accounts payable, $9. 10 Record the receipt of $2 cash deposit from a hospital for a contract to start January 5, 2019