Recorded revenues of $162 on December 8, including $41 on credit and $121 collected in cash.

Recognized salaries and wages expense on December 9, $86 paid in cash.

Collected accounts receivable on December 10, $25.

Data for adjusting journal entries as of December 31:

Unrecorded amortization for the year on software, $6.

Supplies counted on December 31, 2018, $12.

Depreciation for the year on the equipment, $5.

Interest of $1 to accrue on notes payable.

Salaries and wages earned but not yet paid or recorded, $13.

Income tax for the year was $7. It will be paid in 2019.