Hausyerday began operations of their machine shop (H & H Tool, Inc.) on January 1, 2016. The annual reporting period ends December 31. The trial balance on January 1, 2018, follows (the amounts are rounded to thousands of dollars to simplify): Account Titles Cash Debit $ 3 Credit Accounts Receivable 5 Supplies 12 Land Equipment 63 Accumulated Depreciation Software $ 6 18 Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense 0 Depreciation Expense Amortization Expense Income Tax Expense Interest Expense 0 Supplies Expense Totals $101 0 0 74 $101