The general ledger of the Karlin Company, a consulting company, at January 1, 2016, contained the following account balances

Account Title	Debits	Credits
Cash	32,600
Accounts receivable	11,500
Equipment	18,000
Accumulated depreciation		5,400
Salaries payable		6,750
Common stock		42,500
Retained earnings		7,450
Total	62,100	62,100

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

a.	Sales of services, $108,000, of which $32,400 was on credit.
b.	Collected on accounts receivable, $22,900.
c.	Issued shares of common stock in exchange for $9,000 in cash.
d.	Paid salaries, $39,250 (of which $6,750 was for salaries payable).
e.	Paid miscellaneous expenses, $21,200.
f.	Purchased equipment for $11,500 in cash.
g.	Paid $2,575 in cash dividends to shareholders.

1.	Accrued salaries at year-end amounted to $785.
2.	Depreciation for the year on the equipment is $1,800.

Required:

2.,	Prepare the summary, adjusting and closing entries for each of the transactions listed. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
3.	Post the transactions, adjusting and closing entries into the appropriate t-accounts. (Enter the letter of the transaction in the column next to the amount.)
4.	Prepare an unadjusted trial balance.