At the beginning of 2016 , Oak Consulting had the following normal balances in its accounts: The following events apply to Oak's Consulting for 2016: 1. Provided $185,000 of services on account. 2. Incurred $45,800 of operating expenses on account. 3. Collected $140,000 of accounts receivable. 4. Paid $120,000 cash for salaries expense 5. Paid $31,400 cash as a partial payment on accounts payable. 6. Paid an $10,000 cash dividend to the stockholders f. Prepare a post-closing trial balance. f. Prepare a post-closing trial balance