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 $ 33,500 22,000 10,100 34,500 10,900 The following events apply to Oak Consulting for Year 2: 1. Provided $66,800 of services on account. 2. Incurred $3,000 of operating expenses on account. 3. Collected $49,000 of accounts receivable. 4. Paid $39,100 cash for salaries expense. 5. Pald $11,790 cash as a partial payment on accounts payable. 6. Paid a $9,700 cash dividend to the stockholders. Journal entry worksheet Provided $66,800 of services on account. Note: Enter debits before credits Event General Journal Debit Credit