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

Service revenue, $114,000, of which $34,200 was on account and the balance was received in cash.

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 at the end of the prior year).

Paid miscellaneous expense for various items, $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 2021. 7-b. Prepare a balance sheet as of December 31, 2021. 9. Prepare a post-closing trial balance.

Please clarify what values would be needed in the revenues and expenditures chart if needed.