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: Credit Debit $ 6 2 2 9 $ 2 7 Account Titles Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Peyable (short-term Salaries and Wages Payable Interest Payable Income Taxes Pryable Deferred Revenue Common Stock Retained Earnings Service Revenue Depreciation Expense Amortization Expense Salaries and Wages Expense Supplies Expense Interest Expense Income Tex Expense Totals 2 4 0 0 0 0 0 16 2 0 0 0 0 0 0 $26 $26 Transactions during 2018 (summarized in thousands of dollars) follow. a. Borrowed 523 cash on July 1, 2018, signing a six-month note payable. b. Purchased equipment for $26 cash on July 2, 2018. c Issuec 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 $57, including $9 on credit and $48 received in cash. g. Recognized salaries and wages expense on December 7 of $31: paid in cash. n. Collected accounts receivable on December 8, $8. i Paid accounts payable on December 9. $9. 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, $2. Supplies of $2 were counted on December 31, 2018 m. Depreciation for 2018, $3. n. Accrued interest of $1 on notos payable, a. Salaries and wages incurred but not yet paid or recorded, $4. p. Income tax expense for 2018 was $3 and will be paid in 2019. Record journal entries for transactions (a) through