SECOND PART NEEDED FIRST IS ALREADY CORRECT

Brothers Harry and Herman Hausyerday began operations of their machine shop (H&H Tool, incorporated) on January 1. 2020. 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 bulding site, paid cash, $7. c. Issued additional shares of common stock on April 3 for $31 d. Purchased software on July 4,512 cash. e. Purchased supplies on account on October 5 for future use, $17 f Paid accounts payable on November 6,$14. 9. Signed a $30 service contract on November 7 to start February 1, 2022. h Recorded revenues of $146 on December 8 , including $33 on credit and $113 collected in cash. 1. Recognized salaries and wages expense on December 9,$78 paid in cash. f. Coliected accounts receivable on December 10. $17 2. Record journal entries for transactions (a) through (). (If no entry is required for a transaction/event, select "No Required" in the first account field. Enter your answers in thousands of dollars.) 1n Required information