I understand that the transaction I got wrong is from closing and not g, but why is the number wrong?

Account Title Debits Credits Cash 28,400 18,s00 32,000 Accounts receivable Equipment Accumulated depreciation Salaries payable 9,600 10,250 49,500 Common stock Retained earnings 9,550 78,900 Total 78,900 The following is a summary of the transactions for the year a. Service revenue, $136,000, of which $40,800 was on acco 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 at the end of the prior year). e. Paid miscellaneous expense for various items, $26,800 f. Purchased equipment for $19,000 in cash. g. Paid $3,300 in cash dividends to shareholders. and the balance was received in cash. 1. Accrued salaries at year-end amounted to $995 2. Depreciation for the year on the equipment is $3.200 Required: 2., 5, & 8. Prepare the summary, adjusting and closing entries for each of the transactions listed 3. Post the transactions, adjusting and closing entries into the appropriate t-accounts 4. Prepare an unadjusted trial balance 6. Prepare an adjusted trial balance. 7-0. Prepare an income statement for 2021 7-b. Prepare a balance sheet as of December 31, 2021 9. Prepare a post-closing trial balance. Column next to the amount. 28,400 18,500 40,800 27,100 b. Beg bal Beg. bal 95,200 27,100 16,500 d. 49,750 b 26,800 19,000 3,300 68.350 End. bal. End. bal 32,200 Equipment Accumulated Depractabon Beg. bal 32,000 Beg bal 9,600 19,000 3,200 Adjusting End, bal 51,000 End bal 12,800 Salarles Payable Common stock Beg bat 10.250 Beg bal 49,500 10,250 995 Adjusting 16,500 995 End ba Cnd ba Retained Eaminge Dividende Beg ba 9.550 Beg ba 3,300 65.505 Closing 3,300 Cosing .300 End bel 71,755 Cnd b Service Revenue MBCellaneous expenee Beg ba Deg bat Ousing 136.000 136,000 26 900 26.0 Cosng Depreciation Expense Salaries Expente A g 3200