do a journal entry and a adjusting journal entry

1.

	Borrowed $24 cash on July 1, 2015, signing a six-month note payable.
2.	Purchased equipment for $27 cash on July 1, 2015.
3.	Issued additional shares of common stock for $4.
4.	Earned revenues for 2015 of $59, including $10 on credit and $49 received in cash.
5.	Recognized salaries and wages expense for 2015 of $32; paid in cash.
6.	Purchased software, $4 cash.
7.	Collected accounts receivable, $7.
8.	Purchased supplies on account for future use, $6.
9.	Paid accounts payable, $8.
10.	Received a $4 cash deposit from a hospital for a contract to start January 5, 2016.

Data for adjusting journal entries:
11.	Amortization for 2015, $1.
12.	Supplies of $4 were counted on December 31, 2015.
13.	Depreciation for 2015, $2.
14.	Accrued interest of $1 on notes payable.
15.	Salaries and wages incurred not yet paid or recorded, $2.
16.	Income tax expense for 2015 was $5 and will be paid in 2016.