Required information C4-2 From Recording Transactions (Including Adjusting Journal Entries) to Preparing Financial Statements and Closing Journal Entries (Chapters 2, 3, and 4) [LO 2-3, LO 3-3, LO 4-1, LO 4-2, LO 4-3, LO 4-4, LO 4-5, LO 4-6] [The following information applies to the questions displayed below.] 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): Account Titles Debit Credit Cash $ 3 Accounts Receivable 5 Supplies 12 Land 0 Equipment 69 Accumulated Depreciation $ 6 Software 24 Accumulated Amortization 4 Accounts Payable 5 Notes Payable (short-term) 0 Salaries and Wages Payable 0 Interest Payable 0 Income Tax Payable 0 Common Stock 90 Retained Earnings 8 Service Revenue 0 Salaries and Wages Expense 0 Depreciation Expense 0 Amortization Expense 0 Income Tax Expense 0 Interest Expense 0 Supplies Expense 0 Totals $ 113 $ 113 Transactions during 2015 (summarized in thousands of dollars) follow: 1. Borrowed $12 cash on a six-month note payable dated March 1, 2015. 2. Purchased land for future building site; paid cash, $9. 3. Earned revenues for 2015, $178, including $49 on credit and $129 collected in cash. 4. Issued additional shares of stock for $3. 5. Recognized salaries and wages expense for 2015, $94 paid in cash. 6. Collected accounts receivable, $33. 7. Purchased software, $10 cash. 8. Paid accounts payable, $13. 9. Purchased supplies on account for future use, $18. 10. Signed a $25 service contract to start February 1, 2016. Data for adjusting journal entries: 11. Unrecorded amortization for the year on software, $4. 12. Supplies counted on December 31, 2015, $10. 13. Depreciation for the year on the equipment, $6. 14. Accrued interest of $1 on notes payable. 15. Salaries and wages earned but not yet paid or recorded, $12. 16. Income tax for the year was $8. It will be paid in 2016. C4-2 Part 3, 5, and 8 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.)

pls specify part 3,5,8 thanks!