Record journal entries for transactions (a) through (j). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in thousands of dollars.)

Transactions and events during 2018 (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, 2019.

h. Recorded revenues of $164 on December 8, including $42 on credit and $122 collected in cash.

i. Recognized salaries and wages expense on December 9, $87 paid in cash.

j. Collected accounts receivable on December 10, $26.

Data for adjusting journal entries as of December 31:

k. Unrecorded amortization for the year on software, $7.

l. Supplies counted on December 31, 2018, $11.

m. Depreciation for the year on the equipment, $7.

n. Interest of $2 to accrue on notes payable.

o. Salaries and wages earned but not yet paid or recorded, $11.

p. Income tax for the year was $9. It will be paid in 2019.

Required Informat The information to the d o Them e ly lay and Gokhan portioned their machine shop AG Toelince Jawy 1, 2016. The ping period and December I. The onl y 1, 2018 follows the amounts rounded to thousands of desto simply Account Titles Receivable A Supplies 11 Equipment Accumulated dow n Accumulated ametition 7 Accounts payable Notes les Salaries and Wapes Payable Payable Income Tax Payable Commen Stock Retained caring Service revenue Salaries and wages expense Depreciation Amortation expe 0 Transactions and cont during 2018 ( mand in thousands of dollars follow Borrowed S13 cash March using a shower & Purchased and on March 2 for future building sites paid cash. 57 Clued additional shares of common stock e April 3 for $35 Purchased sowa y 4.S12 cash E Purchased suppliesce count on October 5 for future use. S17 E id accounts payable on November 6,814 6. Signed a S ervice Contact November to Foruary 1, 2019 H. Recorded revenues of S16 on December including S42 on credit and S122 collected in cash Recognized a s and was December padisah J Collected a r eable on December 10,536 Dato adjusting maleries of December 31 K Unrecorded am for the year on software, S7 Supplies December 11, 2018, SII MD preciate for the you on the equipments N interest of 2 con notes payable. o Salaries wapes can b e paid recorded. Income tax for the year was 59. I will be paid in 2019 I Record jumaltes for transactions e ct Journal your e nthusands of dollars. through an entry is required for Hequired in their need. Enter r