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 $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, 2022. h. Recorded revenues of $168 on December 8 , including $44 on credit and $124 collected in cash. 1. Recognized salaries and wages expense on December 9,$89 paid in cash. j. Collected accounts receivable on December 10,$28. Data for adjusting journal entries as of December 31 : k. Unrecorded amortization for the year on software, $4. 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. 0 . 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 . C4-2 (Algo) Part 5 Required: 5. Prepare an adjusted trial balance. (Enter your answers in thousands of dollars.) 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): Transactions and event 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 buliding 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, 2022. h Rernrreal revenues of $168 nn Decemher 8 includinn $44 nn rredit and $124 rnllected in rash