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

Account Title	Debits	Credits
Cash	32,900
Accounts receivable	11,000
Equipment	17,000
Accumulated depreciation		5,100
Salaries payable		6,500
Common stock		42,000
Retained earnings		7,300
Total	60,900	60,900

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

a.	Sales of services, $106,000, of which $31,800 was on credit.
b.	Collected on accounts receivable, $22,600.
c.	Issued shares of common stock in exchange for $8,500 in cash.
d.	Paid salaries, $38,500 (of which $6,500 was for salaries payable).
e.	Paid miscellaneous expenses, $20,800.
f.	Purchased equipment for $11,000 in cash.
g.	Paid $2,525 in cash dividends to shareholders.

1.	Accrued salaries at year-end amounted to $770.
2.	Depreciation for the year on the equipment is $1,700.

Required:

1.	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.)
2.	Prepare an unadjusted trial balance.