[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, 2013. The annual reporting period ends December 31. The trial balance on January 1, 2015, 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 65 Accumulated Depreciation $ 7 Software 21 Accumulated Amortization 5 Accounts Payable 6 Notes Payable (short-term) 0 Salaries and Wages Payable 0 Interest Payable 0 Income Tax Payable 0 Common Stock 80 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 $ 105 $ 105 Transactions during 2015 (summarized in thousands of dollars) follow: 1. Borrowed $13 cash on a six-month note payable dated March 1, 2015. 2. Purchased land for future building site; paid cash, $7. 3. Earned revenues for 2015, $170, including $45 on credit and $125 collected in cash. 4. Issued additional shares of stock for $2. 5. Recognized salaries and wages expense for 2015, $90 paid in cash. 6. Collected accounts receivable, $29. 7. Purchased software, $12 cash. 8. Paid accounts payable, $14. 9. Purchased supplies on account for future use, $17. 10. Signed a $30 service contract to start February 1, 2016. Data for adjusting journal entries: 11. Unrecorded amortization for the year on software, $5. 12. Supplies counted on December 31, 2015, $11. 13. Depreciation for the year on the equipment, $7. 14. Accrued interest of $2 on notes payable. 15. Salaries and wages earned but not yet paid or recorded, $11. 16. Income tax for the year was $9. It will be paid in 2016. 3, 5 and 8. Set up T-accounts for the accounts on the trial balance. Enter beginning balances and post the transactions 1-10, adjusting Cash Accounts Receivable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Supplies Land Beg. Bal. Beg. Bal. End. Bal. End. Bal. Equipment Accumulated DepreciationEquipment Beg. Bal. Beg. Bal. End. Bal. End. Bal. Software Accumulated Amortization Beg. Bal. Beg. Bal. End. Bal. End. Bal. Accounts Payable Notes Payable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Salaries and Wages Payable Interest Payable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Income Tax Payable Common Stock Beg. Bal. Beg. Bal. End. Bal. End. Bal. Retained Earnings Service Revenue Beg. Bal. Beg. Bal. End. Bal. End. Bal. Depreciation Expense Amortization Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Income Tax Expense Interest Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Salaries and Wages Expense Supplies Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal