Please help complete

Brothers Harry and Herman Hausyerday began operations of their machine shop (H & H Tool, Inc.) on January 1, 2013. The annual reporting period ends December 31. The trial balance on January 1, 2015, follows (the amounts are rounded to thousands of dollars to simplify) Debit Credit 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 Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense 13 0 67 21 0 0 0 0 84 0 0 0 Totals $109$109 Transactions during 2015 (summarized in thousands of dollars) follow: 1. Borrowed $11 cash on a six-month note payable dated March 1, 2015 2. Purchased land for future building site; paid cash, $8 3. Earned revenues for 2015, $174, including $47 on credit and $127 collected in cash 4. Issued additional shares of stock for $4 5. Recognized salaries and wages expense for 2015, $92 paid in cash. 6. Collected accounts receivable, $31 7. Purchased software, $11 cash 8. Paid accounts payable, $12 9. Purchased supplies on account for future use, $19 10. Signed a $20 service contract to start February 1, 2016 Data for adjusting journal entries 11. Unrecorded amortization for the year on software, $7 12. Supplies counted on December 31, 2015, $12 13. Depreciation for the year on the equipment, $5 14. Accrued interest of $1 on notes payable 15. Salaries and wages earned but not yet paid or recorded, $13 16. Income tax for the year was $7. It will be paid in 2016 3, 5 and 8. Set up T-accounts for the accounts on the trial balance. Enter beginning balances and post the transactions 1-10, adjusting entries 11-16, and closing entry. (Enter your answers in thousands of dollars. Cash Accounts Receivable Beg. Bal 2 Beg. Bal 8 47 127 92 4 31 12 8 End. Bal End. Bal 52 Supplies Land Beg. Bal 13 Beg. Bal 19 20 12 End. Bal 12 End. Bal Equipment Accumulated Depreciation-Equipment Beg. Bal 67 Beg. Bal 5 13 End. Bal 67 End. Bal 10 Software Accumulated Amortization Beg. Bal 21 Beg. Bal 7 7 11 End. Bal 32 End. Bal Accounts Payable Notes Payable Beg. Bal Beg. Bal 12 19 End. Bal End. Bal Salaries and Wages Payable Interest Payable Beg. Bal Beg. Bal 13 15 114 End. Bal 13 End. Bal Income Tax Payable Common Stock Beg. Bal 0 Beg. Bal 84 7 16 End. Bal End. Bal Retained Earnings Service Revenue Beg. Bal Beg. Bal 29 CE1 174 End. Bal 38 End. Bal 174 Depreciation Expense Amortization Expense Beg. Bal Beg. Bal End. Bal End. Bal Income Tax Expense Interest Expense Beg. Bal Beg. Bal End. Bal End. Bal Salaries and Wages Expense Supplies Expense Beg. Bal Beg. Bal 12. 20 92 13 20 CE1 15. 105CE1 End. Bal End. Bal