The general ledger of the Karlin Company, a consulting company, at January 1, 2021, contained the following account balances: Account Title Cash Accounts receivable Debits Credits 29,900 16,000 Equipment 27,000 Accumulated depreciation 8,100 Salaries payable 9,000 Common stock 47,000 Retained earnings 8,800 Total 72,900 72,900 The following is a summary of the transactions for the year: a. Service revenue, $126,000, of which $37,800 was on account and the balance was received in cash. b. Collected on accounts receivable, $25,600. c. Issued shares of common stock in exchange for $14,000 in cash. d. Paid salaries, $46,000 (of which $9,000 was for salaries payable at the end of the prior year). e. Paid miscellaneous expense for various items, $24,800. f. Purchased equipment for $16,500 in cash. g. Paid $3,050 in cash dividends to shareholders. 1. Accrued salaries at year-end amounted to $920. 2. Depreciation for the year on the equipment is $2,700. 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. Complete this question by entering your answers in the tabs below.