1. Prepare an adjusted trial balance. (Enter your answers in thousands of dollars.)

Required information [The following information applies to the questions displayed below.] 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): Transactions and events during 2021 (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 $26. d. Purchased software on July 4, \$10 cash. e. Received 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, 2022. h. Recorded revenues of $166 on December 8 , including $43 on credit and $123 collected in cash. i. Recognized salaries and wages expense on December 9 , $88 paid in cash. j. Collected accounts receivable on December 10, $27. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $8. I Sunnlies counted on December 312021$10 I. Supplies counted on December 31, 2021, \$10. m. Depreciation for the year on the equipment, \$6. n. Interest of $1 to accrue on notes payable. 0 . Salaries and wages earned but not yet paid or recorded, $12. p. Income tax for the year was \$8. It will be paid in 2022. \begin{tabular}{|l|l|l|} \hline Accounts Payable & & \\ \hline Notes Payable (short-term) & & \\ \hline Salaries and Wages Payable & & \\ \hline Interest Payable & & \\ \hline Income Tax Payable & & \\ \hline Common Stock & & \\ \hline Retained Earnings & & \\ \hline Service Revenue & & \\ \hline Salaries and Wages Expense & & \\ \hline Supplies Expense & & \\ \hline Depreciation Expense & & \\ \hline Amortization Expense & & \\ \hline Interest Expense & $ & $ \\ \hline Income Tax Expense & 0 & \\ \hline Total & & \\ \hline \end{tabular} 5. Prepare an adjusted trial balance. (Enter your answers in thousands of dollars.)