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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): a. Borrowed $11 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash, $8. c. Issued additional shares of common stock on April 3 for $24. d. Purchased software on July 4,$11 cash. e. Purchased supplies on account on October 5 for future use, $19. f. Paid accounts payable on November 6,$12. g. Signed a $20 service contract on November 7 to start February 1,2022. h. Recorded revenues of $180 on December 8 , including $50 on credit and $130 collected in cash. i. Recognized salaries and wages expense on December 9,$95 paid in cash. j. Collected accounts receivable on December 10,$34. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $5. 1. Supplies counted on December 31, 2021, \$12. m. Depreciation for the year on the equipment, $5. n. Interest of $1 to accrue on notes payable. o. Salaries and wages earned but not yet paid or recorded, \$13. p. Income tax for the year was $7. It will be paid in 2022 . \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{H \& H TOOL, INCORPORATED } \\ \hline \multicolumn{2}{|c|}{ Income Statement } \\ \hline (in thousands) & \\ \hline & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Equipment \\ \hline Accumulated Depreciation \\ \hline Software \\ \hline Accumulated Amortization & \\ \hline Accounts Payable & \\ \hline Notes Payable (short-term) & \\ \hline Salaries and Wages Payable & \\ \hline Interest Payable & \\ \hline Income Tax Payable & \\ \hline Common Stock & \\ \hline Retained Earnings & \\ \hline Dividends & \\ \hline Service Revenue & \\ \hline Salaries and Wages Expense & \\ \hline Supplies Expense & \\ \hline Depreciation Expense & \\ \hline Amortization Expense & \\ \hline \end{tabular}