Transactions and events during 2021 (summarized in thousands of dollars) follow: a. Borrowed $13 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash, $7. c. Issued additional shares of common stock on April 3 for $25. d. Purchased software on July 4,$12 cash. e. Purchased supplies on account on October 5 for future use, $17. f. Paid accounts payable on November 6,$14. g. Signed a $30 service contract on November 7 to start February 1, 2022. h. Recorded revenues of $158 on December 8 , including $39 on credit and $119 collected in cash. i. Recognized salaries and wages expense on December 9,$84 paid in cash. j. Collected accounts receivable on December 10,$23. 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, \$11. m. Depreciation for the year on the equipment, $7. n. Interest of $2 to accrue on notes payable. 0 . Salaries and wages earned but not yet paid or recorded, $12. p. Income tax for the year was $9. It will be paid in 2022 . \begin{tabular}{|c|c|c|c|} \hline \multirow{3}{*}{10points} & \multicolumn{3}{|c|}{ H\& H TOOL, INCORPORATEO } \\ \hline & \multicolumn{3}{|c|}{ Adjusted Trial Balance } \\ \hline & \multicolumn{3}{|c|}{ For the Year Ended December 31, 2021} \\ \hline \multirow[b]{2}{*}{ elbook } & \multicolumn{3}{|c|}{ (in thousands) } \\ \hline & Account Titlo & Debit : & Credit \\ \hline Print & Cash & & \\ \hline \multirow{2}{*}{ References } & Accounts Receivablo & & \\ \hline & Supplies: & & \\ \hline & Land & & \\ \hline & Equipment & & \\ \hline & Accumulated Depreciation & & \\ \hline \multirow{3}{*}{x2} & Software & & \\ \hline & Accumulated Amortization & & \\ \hline & Accounts Payabie & & \\ \hline \multirow{3}{*}{2} & Notes Payable (short-term) & & \\ \hline & Salaries and Wages Payable & & \\ \hline & Interest Payable & & \\ \hline \end{tabular} Required information