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): Transactions during 2018 (summarized in thousands of dollars) follow: a. Borrowed $30 cash on July 1,2018 , signing a six-month note payable. b. Purchased equipment for $33 cash on July 2,2018. c. Issued additional shares of common stock for $4 on July 3. d. Purchased software on July 4,$4 cash. e. Purchased supplies on July 5 on account for future use, $6. f. Recorded revenues on December 6 of $65, including $10 on credit and $55 received in cash. g. Recognized salaries and wages expense on December 7 of $38; paid in cash. h. Collected accounts receivable on December 8,$7. i. Paid accounts payable on December 9,$8. j. Received a $4 cash deposit on December 10 from a hospital for a contract to start January 5,2019. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Accounts Receivable } \\ \hline Beg. Bal. & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline End. Bal. & & & \\ \hline \hline & & & \\ \hline \end{tabular} Amortization Expense \begin{tabular}{|l|l|l|l|} \hline Beg. Bal. & & & \\ \hline & & & \\ \hline & & & \\ \hline End. Bal. & 0 & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} Supplies Expense \begin{tabular}{|l|l|l|l|} \hline Beg. Bal. & & & \\ \hline & & & \\ \hline & & & \\ \hline End. Bal. & 0 & & \\ \hline \end{tabular}