Problem 2-6 (Algo) Accounting cycle [LO2-3, 2-4, 2-5, 2-6, 2-7, 2-8]

The general ledger of the Karlin Company, a consulting company, at January 1, 2021, contained the following account balances:

Account Title	Debits		Credits
Cash	28,100
Accounts receivable	19,000
Equipment	33,000
Accumulated depreciation			9,900
Salaries payable			10,500
Common stock			50,000
Retained earnings			9,700
Total	80,100		80,100

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

1. Service revenue, $138,000, of which $41,400 was on account and the balance was received in cash.
2. Collected on accounts receivable, $27,400.
3. Issued shares of common stock in exchange for $17,000 in cash.
4. Paid salaries, $50,500 (of which $10,500 was for salaries payable at the end of the prior year).
5. Paid miscellaneous expense for various items, $27,200.
6. Purchased equipment for $19,500 in cash.
7. Paid $3,350 in cash dividends to shareholders.

1. Accrued salaries at year-end amounted to $1,010.
2. Depreciation for the year on the equipment is $3,300.

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-a. Prepare an income statement for 2021. 7-b. Prepare a balance sheet as of December 31, 2021. 9. Prepare a post-closing trial balance.

I have everything correct except number 9. Would someone be able to tell me what's wrong here? It says everything is correct EXCEPT for the revenue and expense accounts

Prepare a post-closing trial balance. Credits $ KARLIN COMPANY Post-Closing Trial Balance Account Title Debits Cash $ 68,550 Accounts receivable 33,000 Equipment 52,500 Accumulated depreciation Salaries payable Common stock Retained earnings Service revenue Salaries expense 0 Miscellaneous expenses Depreciation expense Totals $ 154,050 13,200 1,010 67,000 72,840 $ 154,050