Record journal entries for transactions (a) through (j). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in thousands of dollars.)

[The following information applies to the questions displayed below.] Alison and Chuck Renny began operations of their furniture repair shop (Lazy Sofa Furniture, Incorporated) on January 1,2020 . The annual reporting period ends December 31 . The trial balance on January 1, 2021, follows (amounts are rounded to thousands of dollars to simplify). Transactions during 2021 (summarized in thousands of dollars) follow: a. Borrowed $16 cash on July 1,2021 , signing a six-month note payable. b. Purchased equipment for $23 cash on July 2 . c. Issued additional shares of common stock on July 3 for $5. d. Purchased additional equipment on August 4,$3 cash. e. Purchased, on account, supplies on September 5 for future use, $10. f. On December 6 , recorded revenues in the amount of $60, including $9 on credit and $51 received in cash. g. Paid salaries and wages expenses on December 7,$24. h. Collected accounts receivable on December 8,$8. i. Paid accounts payable on December 9,$11. j. Received a $4 deposit on December 10 for work to start January 15, 2022. Data for adjusting journal entries on December 31: k. Amortization for 2021,$4. 1. Supplies of $4 were counted on December 31, 2021. m. Depreciation for 2021 , $2. n. Accrued interest on notes payable of $5. o. Salaries and wages earned but not yet paid, $3. p. Income tax for 2021 was $4 and will be paid in 2022