Drs. Glenn Feltham and David Ambrose began operations of their physical therapy clinic, called Northland Physical Therapy, on January 1, 2020. The annual reporting period ends December 31 . The trial balance on January 1,2021 , was as follows (the amounts are rounded to thousands of dollars to simplify): Transactions during 2021 (summarized in thousands of dollars) follow: a. Borrowed $22 cash on July 1, 2021, signing a six-month note payable. b. Purchased equipment for $25 cash on July 2,2021. c. Issued additional shares of common stock for $5 on July 3 . d. Purchased software on July 4,$3 cash. e. Purchased supplies on July 5 on account for future use, $7. f. Recorded revenues on December 6 of $55, including $8 on credit and $47 received in cash. g. Recognized salaries and wages expense on December 7 of $30; paid in cash. h. Collected accounts receivable on December 8,$9. i. Paid accounts payable on December 9,$10. j. Received a $3 cash deposit on December 10 from a hospital for a contract to start January 5, 2022. Data for adjusting journal entries on December 31: k. Amortization for 2021,$1. 1. Supplies of $3 were counted on December 31, 2021. m. Depreciation for 2021,$4. 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 2021 was $4 and will be paid in 2022 . 3. Prepare an unadjusted trial balance