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[The following information applies to the questions displayed below.] The general ledger of the Karlin Company, a consulting company, at January 1, 2016, contained the following accounts The following is a summary of the transactions for the year: a. Sales of services, $114,000, of which $34,200 was on credit. b. Collected on accounts receivable, $23,800. c. Issued shares of common stock in exchange for $11,000 in cash. d. Paid salaries, $41,500 (of which $7,500 was for salaries payable). e. Paid miscellaneous expenses, $22,400. f. Purchased equipment for $13,000 in cash. g. Paid $2,750 in cash dividends to shareholders. 1. Accrued salaries at year-end amounted to $830. 2. Depreciation for the year on the equipment is $2,100. 3. Record the entry to close the revenue accounts using the income summary. 4. Record the entry to close the expense accounts using the income summary. (Use a single entry, not a separate entry for each expense account.) 5. Record the entry to close the income summary account