[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	$ 3
Accounts Receivable	5
Supplies	12
Land	0
Equipment	60
Accumulated Depreciation		$ 6
Software	15
Accumulated Amortization		5
Accounts Payable		5
Notes Payable (short-term)		0
Salaries and Wages Payable		0
Interest Payable		0
Income Tax Payable		0
Common Stock		71
Retained Earnings		8
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	$ 95	$ 95

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

Borrowed $12 cash on March 1 using a short-term note.

Purchased land on March 2 for future building site; paid cash, $9.

Issued additional shares of common stock on April 3 for $23.

Purchased software on July 4, $10 cash.

Purchased supplies on account on October 5 for future use, $18.

Paid accounts payable on November 6, $13.

Signed a $25 service contract on November 7 to start February 1, 2022.

Recorded revenues of $160 on December 8, including $40 on credit and $120 collected in cash.

Recognized salaries and wages expense on December 9, $85 paid in cash.

Collected accounts receivable on December 10, $24.

Data for adjusting journal entries as of December 31:

Unrecorded amortization for the year on software, $5.

Supplies counted on December 31, 2021, $10.

Depreciation for the year on the equipment, $6.

Interest of $1 to accrue on notes payable.

Salaries and wages earned but not yet paid or recorded, $12.

Income tax for the year was $8. It will be paid in 2022.

Prepare an unadjusted trial balance. (Enter your answers in thousands of dollars.)

Please help!