Transactions and events during 2018 (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 $27. 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, 2019. h. Recorded revenues of $154 on December 8, including $37 on credit and $117 collected in cash. 1. Recognized salaries and wages expense on December 9, $82 paid in cash. J. Collected accounts receivable on December 10, $21. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $8. 1. Supplies counted on December 31, 2018, $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, $11. p. Income tax for the year was $7. It will be paid in 2019. 1, 3, 5 and 8. Set up T-accounts for the accounts on the trial balance. Enter beginning balances and post the transactic adjusting entries (k)-(p), and closing entry. (Enter your answers in thousands of dollars.) Cash Accounts Receivable Bog. Bal. Bog. Bal. End. Bal. 1, 3, 5 and 8. Set up T-accounts for the accounts on the trial balance. Enter beginning balances and post the transactions (a)-0). adjusting entries (k)-(p), and closing entry. (Enter your answers in thousands of dollars.) Cash Accounts Receivable Beg Bal Beg. Bal. 11 (c) 27 (b) 11 (d) 12 (1) End, Bal. End. Bal. Supplies Land Beg. Bal Beg. Bal. Ele) 19 End. Bal. 1 End, Bal Equipment Accumulated Depreciation Beg. Bal. Beg. Bal. End. Bal. End. Bal Software Accumulated Amortization Beg. Bal. Beg. Bal