what am I missing?
UU $ 6 15 5 5 2 of 8 LYMANIER Accumulated Depreciation Software Accumulated Amortization Accounts Payable Notes Payable (short-term) Salaries and Wages Payable Interest Payable Income Tax Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Depreciation Expense Amortization Expense Income Tax Expense Interest Expense Supplies Expense Totals 71 8 @ @ @ @ $95 595 Transactions and events during 2018 (summarized in thousands of dollars) follow: a. Borrowed $12 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash, $9. c. Issued additional shares of common stock on April 3 for $23. d. Purchased software on July 4, $10 cash. e. Purchased supplies on account on Octobes for future use, $18. 1 Paid accounts payable on November 6, $13. 9. Signed a $25 service contract on November 7 to start February 1, 2019. h. Recorded revenues of $160 on December 8, including $40 on credit and $120 collected in cash. Recognized salaries and wages expense on December 9, $85 paid in cash. 1. Collected accounts receivable on December 10, $24. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $5. I Supplies counted on December 31, 2018, $10 m. Depreciation for the year on the equipment, $6. n. Interest of $1 to accrue on notes payable Required information Accounts Recolvable 0 5 0 Cash 3 12 23 Beg. Bal. (a) (c) Beg. Bal. (h) 9 40 2410 (b) (d) 10 0 0 13 0 0 OOO 0 85 (0) End. Bal. 21 SIS 120 24 65 0 End. Bal. Land 0 0 Beg. Bal. (0) Beg. Bal (b) O 0 0 Supplies 12 18 0 0 30 Oo oo 0 0 End. Bal. End. Bal Equipment 60 Accumulated Depreciation 6 Beg. Bal. Beg. Bal OO 0 o O 000 0 0 0 0 0 End. Bal 60 End. Bal. 6 Software 15 10 Accumulated Amortization 0 5 0 Beg. Bal (d) Beg. Bal 0 0 0 0 End. Bal 25 End. Bal 6 Accounts Payable Notes Payable (short-term) 0 0 0 5 Beg. Bal. Beg. Bal. 0 12 0 13 18 0 0 0 0 12 End. Bal. 10 End. Bal. Interest Payable Salaries and Wages Payable 0 0 0 Beg. Bal. 0 Beg. Bal. 0 0 0 0 0 0 End. Bal. End. Bal. Common Stock Income Tax Payable 0 0 71 0 Beg. Bal. Beg. Bal 0 23 0 0 0 0 0 + 94 End. Bal End. Bal. Service Revenue Retained Earnings 0 8 0 0 Beg. Ball Beg Bal. 160 0 (h) 0 0 160 End. Bal 8 End. Bal. Salaries and Wages Expense 0 0 Depreciation Expense 0 0 Beg. Bal. Beg. Bal Required information End, Bal 8 End. Bal. 160 Salaries and Wages Expense O 0 Depreciation Expense 0 0 Beg. Bal. Beg. Bal. 85 0 0 0 0 0 0 0 OOO 0 0 0 0 End. Bal. 85 End. Bal 0 Amortization Expense 0 0 Income Tax Expense 0 0 Beg. Bal. Beg. Bal. 0 0 0 0 0 0 End. Bal. End. Bal + Interest Expense 0 Supplies Expense 0 0 0 Beg. Bal. Beg. Bal. 0 0 0 0 End. Bal 0 End. Bal 0 0 Amortizat: Income Tax Expense Interest Expense Supplies Expense Totals $95 $95 Transactions and events during 2018 (summarized in thousands of dollars) follow: a. Borrowed $12 cash on March 1 using a short-term note. b. Purchased land on March 2 for future building site; paid cash, $9. c. Issued additional shares of common stock on April 3 for $23. d. Purchased software on July 4, $10 cash. e. Purchased supplies on account on October 5 for future use, $18. f. Paid accounts payable on November 6, $13. g. Signed a $25 service contract on November 7 to start February 1, 2019. h. Recorded revenues of $160 on December 8, including $40 on credit and $120 collected in cash. 1. Recognized salaries and wages expense on December 9, $85 paid in cash. J. Collected accounts receivable on December 10, $24. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $5. 1. Supplies counted on December 31, 2018, $10. m. Depreciation for the year on the equipment, $6. n. Interest of $1 to accrue on notes payable. o. Salaries and wages earned but not yet paid or recorded, $12. p. Income tax for the year was $8. 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
