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

Account Title	Debits	Credits
Cash	$ 32,000
Accounts receivable	12,500
Equipment	20,000
Accumulated depreciation		$ 6,000
Salaries payable		7,250
Common stock		43,500
Retained earnings		7,750
Total	$ 64,500	$ 64,500

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

Provided services, $112,000, of which $33,600 was on account and the balance was received in cash.

Collected on accounts receivable, $23,500.

Issued shares of common stock in exchange for $10,500 in cash.

Paid salaries, $40,750 (of which $7,250 was for salaries payable at the end of the prior year).

Paid miscellaneous expense for various items, $22,000.

Purchased equipment for $12,500 in cash.

Paid $2,700 in cash dividends to shareholders.

Additional information:

Accrued salaries at year-end amounted to $815.

Depreciation for the year on the equipment is $2,000.

Required:

9. Prepare a post-closing trial balance.

Prepare a post-closinq trial balance