need help with what the letter would be

Transactions during 2018 (summarized in thousands of dollars) follow: a. Borrowed $18 cash on July 1,2018 , signing a six-month note payable. b. Purchased equipment for $21 cash on July 2,2018. c. Issued additional shares of common stock for $4 on July 3 . d. Purchased software on July 4,$4 cash. e. Purchased supplies on July 5 on account for future use, $6. f. Recorded revenues on December 6 of $53, including $10 on credit and $43 received in cash. g. Recognized salaries and wages expense on December 7 of $26; paid in cash. h. Collected accounts receivable on December 8,$7. i. Paid accounts payable on December 9,$8. j. Received a $4 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. I. Supplies of $4 were counted on December 31, 2018. m. Depreciation for 2018,$2. n. Accrued interest of $1 on notes payable. o. Salaries and wages incurred but not yet paid or recorded, $4. p. Income tax expense for 2018 was $5 and will be paid in 2019 . 3, 5 and 8 . Set up T-accounts for the accounts on the trial balance. Enter beginning balances and post adjusting entries ( (k)(p), and closing entry. (Enter your answers in thousands of dollars.)