At the beginning of Year 2 , Oak Consulting had the following normal balances in its accounts. The following events apply to Oak Consulting for Year 2 : 1. Provided $69,800 of services on account. 2. Incurred $3,200 of operating expenses on account. 3. Collected $50,800 of accounts recelvable. 4. Paid $30,300 cash for salaries expense. 5. Paid $14,400 cash as a partial payment on accounts payable. 6. Paid a $9,200 cosh dividend to the stockholders. b. & d. Post the beginning balances and the transactions from Part a to the appropriate accounts. Later, post the closing entries from