. Required Information (The following information apples to the questions displayed below) Brothers Harry and Herman Housyerday 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, fallows (the amounts are rounded to thousands of dollars to simplity Account Titles Debit Credit Cash $4 Accounts Receivable 4 Supplies 11 Cand Equipment 53 Accumulated Depreciation Software 20 Accumulated Amortization Accounts Payable Notes Payable (short-ters) Salaries and Wages Dayable Interest Payable Income Tax Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Depreciation Expono Amortization Experte Income Tax Expense Interest Expense Supplies Expense Totals 502 3.92 Transactions and events during 2021 (summarized in thousands of dollars) follow a Borrowed 513 cash on March 1 using a short term note. b. Purchased land on March 2 for future building site, paid cash $7 c Issued additional shares of common stock on Apell 3 for $31 d. Purchased software on July 4, $12 cash, e Purchased supplies on account on October 5 for future use. 517. Paid accounts payable on November 6. $14. Signed a $30 service contract on November 7 to start February 1, 2022 h. Recorded revenues of $146 on December 8, including $33 on credit and $113 collected in cash, Recognized salaries and wages expence on December 9, 578 paid in cash Collected accounts receivable on December 10 517 Data for adjusting journal entries as of December 31 k Unrecorded amortization for the year on software. 57 1. Supplies counted on December 31, 2021, $11 m. Depreciation for the year on the equipment. 57 n. Interest of $2 to accrue on notes payable o Salaries and wages eamed but not yet paid or recorded. 513 Income tax for the year was $9. It will be paid in 2022 7 Required: H&H TOOL, INCORPORATED Post-Closing Trial Balance (in thousands) Account Titles Debit Credit 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 Dividends Service Revenue Salaries and Wages Expense Supplies Expense Depreciation Expense Amortization Expense Interest Expense Income Tax Expense Totals S 0