Required information

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

Brothers Harry and Herman Hausyerday began operations of their machine shop $(H$&$H$ Tool, Incorporated$)$ on January $1,$

The annual reporting period ends December $31.$ The trial balance on January $1,2021,$ follows $($the amounts are

rounded to thousands of dollars to simplify$)$:

Transactions and events during $2021($summarized in thousands of dollars$)$ follow:

a$.$ Borrowed $$13$ 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 April $3$ for $$28.$

d$.$ Purchased software on July $4,$ $$12$ cash.

e$.$ Received supplies on account on October $5$ for future use, $$17.$

$t$ Paid accounts payable on November $6,$$$14.$

g$.$ Signed a $$30$ service contract on November $7$ to start February $1,2022.$

h$.$ Recorded revenues of $$152$ on December $8,$ including $$36$ on credit and $$116$ collected in cash.

i Recognized salaries and wages expense on December $9,$$$81$ paid in cash.

j$.$ Collected accounts receivable on December $10,$$$20.$

Data for adjusting journal entries as of December $31$:

k$.$ Unrecorded amortization for the year on software, $$4.$

$.$ Supplies counted on December $31,2021,$ $$11.$

$m.$ Depreciation for the year on the equipment, $$7.$

$n.$ Interest of $$2$ to accrue on notes payable.

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

p$.$ Income tax for the year was $$9.$ It will be paid in $2022.$

Required:

Record the adjusting journal entries $(k)$ through $(p).($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 unrecorded amortization for the year on

software, $$4.$

$2$ Record the adjusting entry for supplies counted on

December $31,2021$ for $$11.$

$3$ Record the adjusting entry for depreciation for the year

on the equipment, $$7.$

$4$ Record the adjusting entry for accrued interest for $$2$ on

notes payable.

$5$ Record the adjusting entry for salaries and wages earned

but not paid for $$13.$

Note :

$=$ journal entry has been entered