The general ledger of the Karlin Company, a consulting company, at January 1, 2018, contained the following account balances: Account Title Debits Credits Cash 31,700 Accounts receivable 13,000 Equipment 21,000 Accumulated depreciation 6,300 Salaries payable 7,500 Common stock 44,000 Retained earnings 7,900 Total 65,700 65,700 The following is a summary of the transactions for the year: Sales of services, $114,000, of which $34,200 was on credit. Collected on accounts receivable, $23,800. Issued shares of common stock in exchange for $11,000 in cash. Paid salaries, $41,500 (of which $7,500 was for salaries payable). Paid miscellaneous expenses, $22,400. Purchased equipment for $13,000 in cash. Paid $2,750 in cash dividends to shareholders. Accrued salaries at year-end amounted to $830. Depreciation for the year on the equipment is $2,100. 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 2018. 7-b. Prepare a balance sheet as of December 31, 2018. 9. Prepare a post-closing trial balance.