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Brothers Harry and Herman Hausyerday began operations of their machine shop (H & H Tool, Incorporated) on January 1, 2020. The annual reporting period ends December 31. The trial balance on January 1, 2021, follows the amounts are rounded to thousands of dollars to simplify): Account Titles Debit Credit Cash $ 4 Accounts Receivable 4 Supplies 11 Land 0 Equipment 56 Accumulated Depreciation $ 7 Software 17 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 $ 92 68 0 0 0 0 $92 Transactions and events during 2021 (summarized in thousands of dollars) follow: Transactions and events during 2021 (summarized in thousands of dollars) follow: a. Borrowed $13 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash, $7. c. Issued additional shares of common stock on April 3 for $28. d. Purchased software on July 4, $12 cash. e. Purchased supplies on account on October 5 for future use. $17. f. Pald accounts payable on November 6, $14. g. Signed a $30 service contract on November 7 to start February 1, 2022. h. Recorded revenues of $152 on December 8, including $36 on credit and $116 collected in cash. 1. Recognized salaries and wages expense on December 9, $81 paid in cash. 1. Collected accounts receivable on December 10, $20. Data for adjusting journal entries as of December 31: k Unrecorded amortization for the year on software, $4. 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. Journal entry worksheet Record $13 cash borrowed on March 1 using a short-term note. g Note: Enter debits before credits Transaction General Journal Debit Credit es Record entry Clear entry View general journal H&H TOOL, INCORPORATED Unadjusted Trial Balance Debit Credit S (in thousands) Account Titles Cash Accounts Receivable Supplies Land Equipment Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Taxes Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Supplies Expense Depreciation Expense Interest Expense Income Tax Expense Totals $ 0 $ . Record the adjusting journal entries (k) through (p). (If no entry is required for a transaction/event, Required" in the first account field. Enter your answers in thousands of dollars.) View transaction list Journal entry worksheet Record the unrecorded amortization for the year on software, $4. Note: Enter debits before credits General Journal Debit Credit Transaction k. Record entry Clear entry View general journal H&H TOOL, INCORPORATED Adjusted Trial Balance Debit Credit s (in thousands) Account Titles Cash Accounts Receivable Supplies Land Equipment Accumulated Depreciation Software 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 Supplies Expense Depreciation Expense Amortization Expense Interest Expense Income Tax Expense Total $ 0 $