Transactions and events during $2021($summarized in thousands of dollars$)$ follow:

a$.$ Borrowed $$11$ cash on March $1$ using a short$-$term note.

b$.$ Purchased land on March $2$ for future building site; paid cash, $$8.$

c$.$ Issued additional shares of common stock on April $3$ for $$24.$

d$.$ Purchased software on July $4,$ $$11$ cash.

e$.$ Received supplies on account on October $5$ for future use, $$19.$

f$.$ Paid accounts payable on November $6,$$$12.$

g$.$ Signed a $$20$ service contract on November $7$ to start February $1,2022.$

h$.$ Recorded revenues of $$162$ on December $8,$ including $$41$ on credit and $$121$ collected in cash.

i$.$ Recognized salaries and wages expense on December $9,$$$86$ paid in cash.

j$.$ Collected accounts receivable on December $10,$$$25.$

Data for adjusting journal entries as of December $31$:

k$.$ Unrecorded amortization for the year on software, $$6.$

I. Supplies counted on December $31,2021,$ $$12.$

$m.$ Depreciation for the year on the equipment, $$5.$

$n.$ Interest of $$1$ to accrue on notes payable.

o$.$ Salaries and wages earned but not yet paid or recorded, $$13.$

p$.$ Income tax for the year was $$7.$ It will be paid in $2022.$

Required:

T accounts. Enter beginning balances and post journal entries from Part $2,$ the adjusting journal entries from Part $4,$ and the closing entry from Part $7.($Enter your answers in thousands of dollars.$)$

$\backslash$table$[[$Cash$,],[$Debit$,$Credit$],[$Beginning Balance,$2,,]]$

$\backslash$table$[[$Accounts Receivable,$],[$Beginning Balance,,Credit$]]$