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, Inc.) on January 1, 2016. The annual reporting period ends December 31. The trial balance on January 1, 2018, follows the amounts are rounded to thousands of dollars to simplify): Account Titles Debit Credit Cash $4 Accounts Receivable 4 Supplies 11 Land 0 Equipment 56 Accumulated Depreciation 57 Software 17 Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common stock Retained Earnings 7 Service Revenue Salaries and Wages Expense 4 0 0 3 Debit Credit $ 4 4 11 0 56 $ 7 17 4 6 Account Titles 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 Service Revenue Salaries and Wages Expense Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense Totals @ 0 68 7 D $92 $92 Transactions and events during 2018 (summarized in thousands of dollars) follow a Borrowed $13 cash on March 1 using a short-term note. b. Purchased and 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, 512 cash. e. Purchased supplies on account on October 5 for future use, $17. Paid accounts payable on November 6, $14. 9. Signed a $30 service contract on November 7 to start February 1, 2019 n. Recorded revenues of $152 on December 8, including $36 on credit and $116 collected in cash. Recognized salaries and wages expense on December 9, $81 paid in cash 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, 2018. $11. m. Depreciation for the year on the equipment, 57 Interest of $2 to accrue on notes payable. o. Salaries and wages earned but not yet paid or recorded, $13. p. Income tax for the year was 59. It will be paid in 2019. 4. Record the adjusting journal entries (k) through (pl. (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.) Record the unrecorded amortization for the year on software, $4. Note: Enter debits before credits. Transaction General Journal Debit Credit Record the adjusting entry for accrued interest for $2 on notes payable. Note: Enter debits before credits. Transaction General Journal Debit Credit m -vuital City VI APiec