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

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 $$30.$

d$.$ Purchased software on July $4,$ $$11$ cash.

e$.$ Received 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 $$148$ on December $8,$ including $$34$ on credit and $$114$ collected in cash.

i$.$ Recognized salaries and wages expense on December $9,$ $$79$ paid in cash.

j$.$ Collected accounts receivable on December $10,$ $$18.$

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

k$.$ Unrecorded amortization for the year on software, $$6.$

I. 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.

$0.$ Salaries and wages earned but not yet paid or recorded, $$11.$

p$.$ Income tax for the year was $$7.$ It will be paid in $2022$

Whar at the T accounts

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$)$: