[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, 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):

Account Titles	Debit			Credit
Cash	$	2
Accounts Receivable		6
Supplies		13
Land		0
Equipment		57
Accumulated Depreciation				$	5
Software		18
Accumulated Amortization					8
Accounts Payable					4
Notes Payable (short-term)					0
Salaries and Wages Payable					0
Interest Payable					0
Income Tax Payable					0
Common Stock					70
Retained Earnings					9
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	$	96		$	96

Transactions and events during 2018 (summarized in thousands of dollars) follow:

Borrowed $11 cash on March 1 using a short-term note.

Purchased land on March 2 for future building site; paid cash, $8.

Issued additional shares of common stock on April 3 for $27.

Purchased software on July 4, $11 cash.

Purchased supplies on account on October 5 for future use, $19.

Paid accounts payable on November 6, $12.

Signed a $20 service contract on November 7 to start February 1, 2019.

Recorded revenues of $154 on December 8, including $37 on credit and $117 collected in cash.

Recognized salaries and wages expense on December 9, $82 paid in cash.

Collected accounts receivable on December 10, $21.

Data for adjusting journal entries as of December 31:

Unrecorded amortization for the year on software, $8.

Supplies counted on December 31, 2018, $12.

Depreciation for the year on the equipment, $5.

Interest of $1 to accrue on notes payable.

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

Income tax for the year was $7. It will be paid in 2019.

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