The annual reporting period 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 $$11$ cash on March $1$ using a short$-$term note.

b$.$ Purchased land on March $2$ for future bullding site: paid cash. $$8$

c$.$ Issued additional shares of common stock on April $3$ for $$27.$

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

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

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

g$.$ Signed a $$20$ semice contract on November $7$ to start February $1\mathrm{.}2022$

h$.$ Recorded revenues of $$168$ on December $8,$ Including $$44$ on credit and $$124$ collected in cash.

I. Recognized salarles and wages expense on December $9,$ $$89$ pald in cash.

J$.$ Collected accounts recelvable on December $10,$$$28.$

Data for adjusting journal entries as of Decenber $3$t:

k$.$ Unrecorded amortization for the year on software, $$4.$

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

$0.$ Salarles and wages earned but not yet pald or recorded, $$13.$

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

C$4\mathrm{.}2($Algo$)$ T accounts

Required:

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

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