k. Unrecorded amortization for the year on software, $7. 1. Supplies counted on December 31, 2021, \$11. m. Depreciation for the year on the equipment, $7. n. Interest of $2 to accrue on notes payable. o. Salaries and wages earned but not yet paid or recorded, $13. p. Income tax for the year was $9. It will be paid in 2022 . Prepare the journal entries to record transactions (a) through (j). Then prepare the necessary adjusting entries (k) through (p) to correctly report net income for the period. Then record the closing entry as of December 31 . (If no entry is required for a transaction/event, select "No Joumal Entry Required" in the first account field.)