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

Account Title	Debits	Credits
Cash	32,300
Accounts receivable	12,000
Equipment	19,000
Accumulated depreciation		5,700
Salaries payable		7,000
Common stock		43,000
Retained earnings		7,600
Total	63,300	63,300

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

a.	Sales of services, $110,000, of which $33,000 was on credit.
b.	Collected on accounts receivable, $23,200.
c.	Issued shares of common stock in exchange for $9,500 in cash.
d.	Paid salaries, $40,000 (of which $7,000 was for salaries payable).
e.	Paid miscellaneous expenses, $21,600.
f.	Purchased equipment for $12,000 in cash.
g.	Paid $2,625 in cash dividends to shareholders.

1.	Accrued salaries at year-end amounted to $800.
Record the entry to close the expense accounts using the income summary. (Use a single entry, not a separate entry for each expense account.)???????	Depreciation for the year on the equipment is $1,900.