Required information

$[$The following information applies to the questions displayed below.$]$

Drs$.$ Glenn Feltham and David Ambrose began operations of their physical therapy clinic, called Northland Physical

Therapy, on January $1,2017.$ The annual reporting period ends December $31.$ The trial balance on January $1,2018,$ was as

follows $($the amounts are rounded to thousands of dollars to simplify$)$:

$($The attached screenshot is the report.$)$

Transactions during $2018($summarized in thousands of dollars$)$ follow:

a$.$ Borrowed $$24$ cash on July $1,2018,$ signing a six$-$month note payable.

b$.$ Purchased equipment for $$27$ cash on July $2,2018.$

c$.$ Issued additional shares of common stock for $$4$ on July $3.$

d$.$ Purchased software on July $4,$$$4$ cash.

e$.$ Purchased supplies on July $5$ on account for future use, $$6.$

$f.$ Recorded revenues on December $6$ of $$59,$ including $$10$ on credit and $$49$ received in cash.

g$.$ Recognized salaries and wages expense on December $7$ of $$32$; paid in cash.

h$.$ Collected accounts receivable on December $8,$$$7.$

i$.$ Paid accounts payable on December $9,$$$8.$

j$.$ Received a $$4$ cash deposit on December $10$ from a hospital for a contract to start January $5,2019.$

Data for adjusting journal entries on December $31$:

k$.$ Amortization for $2018,$$$1.$

I. Supplies of $$4$ were counted on December $31,2018.$

m$.$ Depreciation for $2018,$$$2.$

n$.$ Accrued interest of $$1$ on notes payable.

$o.$ Salaries and wages incurred but not yet paid or recorded, $$2.$

p$.$ Income tax expense for $2018$ was $$5$ and will be paid in $2019.$

$**$Required:$**$

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.$)$

$1.$ Record the borrowing $$24$ cash on July $1,2018,$ signing a six$-$month note payable.

$2.$ Record the purchase of equipment for $$27$ cash on July $1,2018.$

$3.$ Record the issuance of additional shares of common stock for $$4.$

$4.$ Record the purchase of software, $$4$ cash.

$5.$ Record the purchase of supplies account for future use, $$6.$

$6.$ Record the entry for revenues for $2018$ of $$59,$ including $$10$ on credit and $$49$ received in cash.

$7.$ Record salaries and wages expense for $2018$ of $$32,$ paid in cash.

$8.$ Record the collection of accounts receivable, $$7.$

$9.$ Record the payment of accounts payable, $$8.$

$10.$ Record the receipt of $$4$ cash deposit from a hospital for a contract to start January $5,2019.$