this is the question that i don't know how to do it.

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

Account Title	Debits	Credits
Cash	28,400
Accounts receivable	18,500
Equipment	32,000
Accumulated depreciation		9,600
Salaries payable		10,250
Common stock		49,500
Retained earnings		9,550
Total	78,900	78,900

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

a.	Sales of services, $136,000, of which $40,800 was on credit.
b.	Collected on accounts receivable, $27,100.
c.	Issued shares of common stock in exchange for $16,500 in cash.
d.	Paid salaries, $49,750 (of which $10,250 was for salaries payable).
e.	Paid miscellaneous expenses, $26,800.
f.	Purchased equipment for $19,000 in cash.
g.	Paid $3,300 in cash dividends to shareholders.

1.	Accrued salaries at year-end amounted to $995.
2.	Depreciation for the year on the equipment is $3,200.

4. value:

2.50 points Required information

Required:

2., 5, & 8.	Prepare the summary, adjusting and closing entries for each of the transactions listed.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)