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 $ 3 Accounts Receivable 5 Supplies 12 Land 0 Equipment 52 Accumulated Depreciation $ 6 Software 22 Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common Stock Betained Earnings Service Revenue 0 Salaries and Wages Expense 0 Depreciation Expense 0 Amortisation Expense 0 Income Tax Expense 0 Interest Expense 0 Supplies Expense 0 Totals $94 $94 5 0 0 0 0 67 B Transactions and events during 2018 (summarized in thousands of dollars) follow: a. Borrowed $12 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site: pald cash. $9. C. Issued additional shares of common stock on April 3 for $32. d. Purchased software on July 4, $10 cash. e. Purchased supplies on account on October 5 for future use. $18. f. Pald accounts payable on November 6. $13. 9. Signed a $25 service contract on November 7 to start February 1, 2019. h. Recorded revenues of $144 on December 8, including $32 on credit and $112 collected in cash. 1. Recognized salaries and wages expense on December 9, $77 pald In cash. J. Collected accounts receivable on December 10. $16. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $8. 1. Supplies counted on December 31, 2018. $10. m. Depreciation for the year on the equipment, $6. n. Interest of $1 to accrue on notes payable. o. Salaries and wages eamed but not yet pald or recorded. $12. p. Income tax for the year was $8. It will be paid in 2019. 4. 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.) View transaction list Journal entry worksheet 1 2 5 Record the unrecorded amortization for the year on software, $8. Note: Enter debits before credits. Transaction General Journal Debit Credit k. Record entry Clear entry View general joumal