Required information The following informetion 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: Debit Credit Account Titles $ 3 Cash Accounts Receivable Supplies Land 12 Equipmont Accumulated Depreciation Software 63 6 18 Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Mages Payable Interest Payable Income Tax Payable 8 5 0 Conmon Stock 74 Retained Earnings Service Revenue Salaries and wages Expense Depreciation Expense Amortization Expense Income Tax Expense 8 Interest Expense Supplies Expense Totals $101 $101 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: paid cash, $9. c. Issued additional shares of common stock on April 3 for $26. d. Purchased software on July 4, $10 cash. e. Purchased supplies on account on October 5 for future use. $18. f Paid accounts peyable on November 6, $13. g. Signed a $25 service contract on November 7 to start February 1, 2019. h. Recorded revenues of $166 on December 8, including $43 on credit and $123 collected in cash. L Recognized salaries and wages expense on December 9, $88 paid in cash . Collected accounts receivable on December 10, $27 Date for adjusting journal entries as of December 31 k. Unrecorded amortization for the year on software. $8. I 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 earned but not yet paid or recorded, $12 p. Income tax for the year was $8. It will be paid in 2019