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Required Information [The following information applies to the questlons displayed below.] Brothers Harry and Herman Hausyerday began operations of their machine shop (H&H Tool, Incorporated) on January 1 , 2020. The annual reporting perlod ends December 31. The trial balance on January 1, 2021, follows (the amounts are rounded to thousands of dollars to simplify): Transactions and events during 2021 (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 bullding site; paid cash, $9. c. Issued additional shares of common stock on April 3 for $29. 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, 2022. h. Recorded revenues of $172 on December 8 , including $46 on credit and $126 collected in cash. 1. Recognized salarles and wages expense on December 9,$91 pald in cash. j. Collected accounts recelvable on December 10,$30. Data for adjusting journal entries as of December 31: k. Unrecorded amortization for the year on software, $6. 1. Supplies counted on December 31, 2021, \$10. m. Depreclation for the year on the equipment, \$6. n. Interest of $1 to accrue on notes payable. o. Salarles and wages earned but not yet paid or recorded, \$12. p. Income tax for the year was $8. It will be paid in 2022 . 2. Record journal entries for transactions (a) through (). (If no entry Is required for a transaction/event, select "No Journal Entry Requlred" In the first account fleld. Enter your answers In thousands of dollars.) Journal entry worksheet Record $12 cash borrowed on March 1 using a short-term note. Note: Enter debits before credits. 2. Record journal entries for transactions (a) through (). (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account fleld. Enter your answers In thousands of dollars.) Note: Enter debits before credits. 2. Record journal entries for transactions (a) through ()). (If no entry Is required for a transaction/event, select "No Journal Entry Requilred" In the flrst account fleld. Enter your answers In thousands of dollars.) Note: Enter debits before credits. 2. Record journal entries for transactions (a) through (). (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account fleld. Enter your answers In thousands of dollars.) Journal entrv worksheet 2. Record journal entries for transactions (a) through (). (If no entry Is required for a transaction/event, select "No Journal Entry Required" In the first account fleld. Enter your answers In thousands of dollars.) Journal entry worksheet Note: Enter debits before credits. 2. Record journal entries for transactions (a) through (). (If no entry is required for a transaction/event, select "No Journal Entry Requlred" In the flrst account fleld. Enter your answers In thousands of dollars.) loisnal entrv worksheet Note: Enter debits before credits. 2. Record journal entries for transactions (d) through ()). (If no entry is required for a transaction/event, select "No Journal Entry Requlred" In the flrst account fleld. Enter your answers In thousands of dollars.) Journal entry worksheet Note: Enter debits before credits. 2. Record journal entries for transactions (a) through ()). (If no entry Is required for a transactlon/event, select "No Journal Entry Required" In the flrst account fleld. Enter your answers In thousands of dollars.) Note: Enter debits before credits. 2. Record journal entries for transactions (d) through (). (If no entry Is required for a transaction/event, select "No Journal Entry Requlred" In the flrst account fleld. Enter your answers In thousands of dollars.) Journal entry worksheet Record salaries and wages expense recognized on December 9,$91 paid in cash. Note: Enter debits before credits. Journal entrv worksheet Note: Enter debits before credits