I think the majority of this is correct. I know letter g. about the service contract is incorrect.

6 Brothers Harry and Herman 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 Debit Credit Cash $ 3 Accounts Receivable 5 Supplies 12 Land 0 Equipment 66 Accumulated Depreciation Software 21 Accumulated Amortization Accounts Payable Notes Payable (mhort-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense Total $107 $107 5 0 0 0 0 O 0 0 Transactions and events during 2018 (summarized in thousands of dollars) follow: a. Borrowed $12 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash. $9. c. Issued additional shares of common stock on April 3 for $29. d. Purchased software on July 4, $10 cash. e. Purchased supplies on account on October 5 for future use, $18. f. Paid accounts payable on November 6, $13. g. Signed a $25 service contract on November 7 to start February 1, 2019. h. Recorded revenues of $172 on December 8, including $46 on credit and $126 collected in cash. 1. Recognized salaries and wages expense on December 9, $91 paid in cash. J. Collected accounts receivable on December 10, $30. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $6. Supplies counted on December 31, 2018, $10. m. Depreciation for the year on the equipment. $6. n. Interest of $1 to accrue on notes payable, o. Salaries and wages earned but not yet paid or recorded, $12. p. Income tax for the year was $8. It will be paid in 2019, KOM NA OPAnte TAP To annen met maana har norinninginroe annet The Tra 1 Required Information Cash Accounts Recevablo Beg. Bal. 3 5 Beg. Bal. (ch) 9 (b) 46 30 (0) Ra) FC) Ah) 0 12 29 126 30 10 fid) 130 End. Bal. 21 910) 259) End. Bal 52 Land Supplies 12 Beg Bal. 0 Beg. Bat. (b) 18 9 End Bal 30 End. Bat. 9 + Accumulated Depreciation Equipment 66 Beg. Bal Beg. Bali End. Bal 66 End, Bal Software Accumulated Amortization Beg Bal. lo) Beg Bal 6 21 10 Prev 2 3 4 9 of 10 Abcounts Rectable 3 Beg Bal fin) 46 Bag Bal. fa) (c) th) 12 29 9) 10 ) 30 126 30 130 91 ) TO End. Bal. 21 25f9) End. Bal 52 Land Supplies 12 Beg. Bal to) Beg Bal. f(b) 18 g End. Bal 30 End. Bal 9 + Equipment 66 Accumulated Depreciation Bog. Bol Beg Bal End. Bil 66 End, Bas Software Accumulated Amortization 8 Beg B. KO 21 10 Beg Ball Bor Accumulated Amonization Bag. Bal. (d) 21 10 Beg. Bal. B End. Bal. 31 End. Bal. 6 Accounts Payable Notos Payable (short-term) Beg. Bal. Beg. Bal. 1) 13 18 (0) 25 12 f(a) End. Bal 10 End. Bal. 13 Salaries and Wages Payable 0 Interest Payable Beg. Bal Bog. Bat. End. Bal. End. Bal. Income Tax Payable Common Stock Beg Bai 0 Beg. Bal. 82 29 (c) End. Bal End. Bal. 111 Rotained Earnings Service Revenue 0 Beg Bal Beg Bal 172 Retained Earning Service Raven Beg. Bal. 8 Beg. Bali 172 (h) 25 (19) End. Bal. 8 End. Bal 197 Depreciation Expense Beg. Bal. Salaries and Wages Expense 0 91 Beg. Bal 10 End. Bal 91 End. Bal 0 Amortization Expenso 0 Income Tax Expense 0 + Bog. Bal Beg. Bal End Bal End Bal 0 Interest Expense 0 Supplies Expenso Bog Bal Beg Ba 0 End: Bal End. Bol