The general ledger of the Karlin Company, a consulting company, at January 1, 2021, contained the following account balances:

Account Title	Debits		Credits
Cash	28,100
Accounts receivable	19,000
Equipment	33,000
Accumulated depreciation			9,900
Salaries payable			10,500
Common stock			50,000
Retained earnings			9,700
Total	80,100		80,100

The following is a summary of the transactions for the year:

1. Service revenue, $138,000, of which $41,400 was on account and the balance was received in cash.
2. Collected on accounts receivable, $27,400.
3. Issued shares of common stock in exchange for $17,000 in cash.
4. Paid salaries, $50,500 (of which $10,500 was for salaries payable at the end of the prior year).
5. Paid miscellaneous expense for various items, $27,200.
6. Purchased equipment for $19,500 in cash.
7. Paid $3,350 in cash dividends to shareholders.
8. Accrued salaries at year-end amounted to $1,010.
9. Depreciation for the year on the equipment is $3,300.

Required:

2., 5, & 8. Prepare the summary, adjusting and closing entries for each of the transactions listed.
3. Post the transactions, adjusting and closing entries into the appropriate t-accounts.
4. Prepare an unadjusted trial balance.
6. Prepare an adjusted trial balance.
7-a. Prepare an income statement for 2021.
7-b. Prepare a balance sheet as of December 31, 2021.
9. Prepare a post-closing trial balance.

I have everything correct except number 9. Would someone be able to tell me what's wrong here? It says everything is correct EXCEPT for the revenue and expense accounts

 

Prepare a post-closing trial balance. KARLIN COMPANY Post-Closing Trial Balance Debits Account Title Cash Accounts receivable Equipment Accumulated depreciation Salaries payable Common stock Retained earnings Service revenue Salaries expense Miscellaneous expenses Depreciation expense Totals $ 68,550 33,000 52,500 Credits $ 13,200 1,010 67,000 72,840 0 0 0 0 $ 154,050 $ 154,050