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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): Credit Debit $ 4 4 11 0 56 $ 7 17 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 4 6 0 0 0 0 68 7 0 0 0 0 0 0 0 $ 92 $ 92 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. Purchased supplies on account on October 5 for future use, $17. f. 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. 1. 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. o. 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: T accounts. Enter beginning balances and post journal entries from Part 2, the adjusting journal entries from Part 4, and the closi entry from Part 7. (Enter your answers in thousands of dollars.) Cash Accounts Receivable Credit Debit Credit Debit Beginning Balance Beginning Balance Ending Balance Ending Balance Supplies Land Credit Credit Debit Beginning Balance Debit Beginning Balance Ending Balance Ending Balance Equipment Credit Credit Debit Beginning Balance Accumulated Depreciation Debit Beginning Balance Ending Balance Ending Balance Software Credit Debit Beginning Balance Credit Accumulated Amortization Debit Beginning Balance Ending Balance Ending Balance Accounts Payable Credit Credit Debit Beginning Balance Notes Payable (short-term) Debit Beginning Balance Ending Balance Ending Balance Interest Payable Salaries and Wages Payable Debit Credit Beginning Balance Debit Credit Beginning Balance Ending Balance Ending Balance Income Tax Payable Common Stock Credit Credit Debit Beginning Balance Debit Beginning Balance Ending Balance Ending Balance Retained Earnings Service Revenue Credit Credit Debit Beginning Balance Debit Beginning Balance Ending Balance Ending Balance Salaries and Wages Expense Debit Credit Beginning Balance Depreciation Expense Debit Beginning Balance Credit Ending Balance Ending Balance Income Tax Expense Amortization Expense Debit Beginning Balance Credit Credit Debit Beginning Balance Ending Balance Ending Balance Interest Expense Supplies Expense Credit Credit Debit Beginning Balance Debit Beginning Balance Ending Balance Ending Balance