Transactions during 2021 (summarized in thousands of dollars) follow: a. Borrowed $20 cash on July 1, 2021, signing a six-month note payable. b. Purchased equipment for $19 cash on July 2. c. Issued additional shares of common stock on July 3 for $6. d. Purchased additional equipment on August 4, $2 cash. e. Purchased, on account, supplies on September 5 for future use, $8. f. On December 6, recorded revenues in the amount of $62, including $7 on credit and $55 received in cash. g. Paid salaries and wages expenses on December 7, $20. h. Collected accounts receivable on December 8, $9. i. Paid accounts payable on December 9, $12. j. Received a $5 deposit on December 10 for work to start January 15, 2022. Data for adjusting journal entries on December 31: k. Amortization for 2021, $5. 1. Supplies of $6 were counted on December 31, 2021. m. Depreciation for 2021, $3. n. Accrued interest on notes payable of $4. o. Salaries and wages earned but not yet paid, $4. p. Income tax for 2021 was $7 and will be paid in 2022.