The general ledger of the Karlin Company, a consulting company, at January 1, 2024, contained the following account balances:

Account Title	Debits	Credits
Cash	$ 31,400
Accounts receivable	13,500
Equipment	22,000
Accumulated depreciation		$ 6,600
Salaries payable		7,750
Common stock		44,500
Retained earnings		8,050
Total	$ 66,900	$ 66,900

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

1. Provided services, $116,000, of which $34,800 was on account and the balance was received in cash.
2. Collected on accounts receivable, $24,100.
3. Issued shares of common stock in exchange for $11,500 in cash.
4. Paid salaries, $42,250 (of which $7,750 was for salaries payable at the end of the prior year).
5. Paid miscellaneous expense for various items, $22,800.
6. Purchased equipment for $13,500 in cash.
7. Paid $2,800 in cash dividends to shareholders.

Additional information:

8. Accrued salaries at year-end amounted to $845.
9. Depreciation for the year on the equipment is $2,200.

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.

What I need help with is the Unadjusted and Adjusted trial balance. There are many other problems on here very similar but I am not understanding how the amounts add up to what they are. Such as the debited cash amounts. Can you please explain how you get the answer you get?