2A Seved At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts: Account Cash Accounts receivable Accounts payable Common stock Retained earnings Balance $34,400 20, 900 10,000 32, 600 12,700 The following events apply to Oak Consulting for Year 2: 1. Provided $74,900 of services on account. 2. Incurred $2,600 of operating expenses on account. 3. Collected $49,700 of accounts receivable. 4. Paid $32,400 cash for salaries expense. 5. Paid $11,340 cash as a partial payment on accounts payable. 6. Paid a $8,200 cash dividend to the stockholders. d-1. Record the closing entries in the general journal (and post them to the T-accounts in Part b). (If no entry is require transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Note: Enter debits before credits. Event General mal nahit Credis