  The formation and evolution of the ``E+A'' (also named ``k+a'' and ``a+k''
types by Dressler et al. 1999) galaxies found in significant numbers in the
cores of intermediate redshift clusters has been extensively discussed by many
authors. In this paper, we model the spectral, dynamical and morphological
evolution of a prime candidate for producing this spectral signature: a dusty
starburst associated with a major galaxy merger. We show that as this system
evolves dynamically, its spectral type changes from and ``e(a)'' type
(exhibiting strong H$\delta$ absorption and modest [OII] emission -- the
identifying features of local dusty starburst galaxies) to a k+a type and then
finally to a passive ``k'' type. This result shows that galaxies with an e(a)
spectral type can be precursors to the k+a systems and that dynamical evolution
greatly controls the spectral evolution in these merger cases. Our simulations
also show that a merger with very high infrared luminosity ($L_{\rm IR}$ $>$
$10^{11}$ $L_{\odot}$) is more likely to show an e(a) spectrum, which implies
that spectral types can be correlated with infrared fluxes in dusty starburst
galaxies. Based on these results, we discuss the origin of the evolution of
k+a/a+k galaxies in distant clusters and the role merging is likely to have.
