At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts: Account Balance Cash 30,500 18,400 11,800 26,900 10, 200 Accounts receivable Accounts payable Common stock Retained earnings The following events apply to Oak Consulting for Year 2: 1. Provided $74,500 of services on account. 2. Incurred $3,400 of operating expenses on account. 3. Collected $45,900 of accounts receivable. 4. Paid $34,200 cash for salaries expense. 5. Paid $13,680 cash as a partial payment on accounts payable. 6. Paid a $8,700 cash dividend to the stockholders. f. Prepare a post-closing trial balance