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

a.	Sales of services, $114,000, of which $34,200 was on credit.
b.	Collected on accounts receivable, $23,800.
c.	Issued shares of common stock in exchange for $11,000 in cash.
d.	Paid salaries, $41,500 (of which $7,500 was for salaries payable).
e.	Paid miscellaneous expenses, $22,400.
f.	Purchased equipment for $13,000 in cash.
g.	Paid $2,750 in cash dividends to shareholders.

1.	Accrued salaries at year-end amounted to $830.
2.	Depreciation for the year on the equipment is $2,100.

Post the transactions, adjusting and closing entries into the appropriate t-accounts. (Enter the letter of the transaction in the column next to the amount.)