$[$The following information applies to the questions displayed below.$]$

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$)$:

Account Titles Debit Credit

Cash $ $4$

Accounts Receivable $4$

Supplies $11$

Land $0$

Equipment $68$

Accumulated Depreciation $ $7$

Software $24$

Accumulated Amortization $8$

Accounts Payable $6$

Notes Payable $($short$-$term$)0$

Salaries and Wages Payable $0$

Interest Payable $0$

Income Tax Payable $0$

Common Stock $83$

Retained Earnings $7$

Service Revenue $0$

Salaries and Wages Expense $0$

Depreciation Expense $0$

Amortization Expense $0$

Income Tax Expense $0$

Interest Expense $0$

Supplies Expense $0$

Totals $ $111$ $ $111$

Transactions and events during $2021($summarized in thousands of dollars$)$ follow:

Borrowed $$13$ cash on March $1$ using a short$-$term note.

Purchased land on March $2$ for future building site; paid cash, $$7.$

Issued additional shares of common stock on April $3$ for $$31.$

Purchased software on July $4,$ $$12$ cash.

Received supplies on account on October $5$ for future use, $$17.$

Paid accounts payable on November $6,$ $$14.$

Signed a $$30$ service contract on November $7$ to start February $1,2022.$

Recorded revenues of $$176$ on December $8,$ including $$48$ on credit and $$128$ collected in cash.

Recognized salaries and wages expense on December $9,$ $$93$ paid in cash.

Collected accounts receivable on December $10,$ $$32.$

Data for adjusting journal entries as of December $31$:

Unrecorded amortization for the year on software, $$8.$

Supplies counted on December $31,2021,$ $$11.$

Depreciation for the year on the equipment, $$7.$

Interest of $$2$ to accrue on notes payable.

Salaries and wages earned but not yet paid or recorded, $$11.$

Income tax for the year was $$9.$ It will be paid in $2022.$

Required:

Record journal entries for transactions $($a$)$ through $($j$).($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.$)$