The general ledger of the Karlin Company, a consulting company, at January 1, 2024, contained the following account balances: Account Title Debits Credits Cash $ 33,200 Accounts receivable 10,500 Equipment 16,000 Accumulated depreciation $ 4,800 Salaries payable 6,250 Common stock 41,500 Retained earnings 7,150 Total $ 59,700 $ 59,700 The following is a summary of the transactions for the year: Provided services, $104,000, of which $31,200 was on account and the balance was received in cash. Collected on accounts receivable, $22,300. Issued shares of common stock in exchange for $8,000 in cash. Paid salaries, $37,750 (of which $6,250 was for salaries payable at the end of the prior year). Paid miscellaneous expense for various items, $20,400. Purchased equipment for $10,500 in cash. Paid $2,475 in cash dividends to shareholders. Additional information: Accrued salaries at year-end amounted to $755. Depreciation for the year on the equipment is $1,600. Required: 1 to 3. Prepare a general journal entry for each of the summary transactions listed. Record beginning balances in the T-accounts (on the T-accounts tab). Post the journal entries to the T-accounts. 4. Using the T-account balances, prepare an unadjusted trial balance. 5. Prepare adjusting journal entries using the additional information provided. Post to the T-accounts (on the T-accounts tab). 6. Using the adjusted T-account balances, prepare an adjusted trial balance. 7-a. Prepare an income statement for 2024. 7-b. Prepare a balance sheet as of December 31, 2024. 8. Prepare closing entries, and then post to the T-accounts (on the T-accounts tab). 9. Prepare a post-closing trial balance. i need number 8, please help