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 $70,400 of services on account: 2. Incurted $2,800 of operating expenses on account. 3. Collected $48,000 of accounts recelvable. 4. Paid $31,300 cash for salaries expense. 5. Paid $12,420 cash as a partial payment on accounts payable. 6. Paid a $8,700 cash dividend to the stockholdeis. . & d. Post the beginning balances and the transactions from Part a to the appropriate accounts. Later, post the closing entries from \begin{tabular}{|l|l|l|l|} \hline Beg. Bal & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline End Bal & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Common Stock } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline Eeg Bal Bal & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Retained Earnings } \\ \hline Beg Bal & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline End Bal & & \\ \hline \multicolumn{3}{|c|}{ Service Revenue } \\ \hline \multicolumn{3}{|l|}{ Beg Bal } \\ \hlineF & & \\ \hline & & \\ \hline= & & \\ \hline \multicolumn{3}{|l|}{ End Bal } \\ \hline \multicolumn{3}{|c|}{ Salaries Expense } \\ \hline Beg. Bal & & \\ \hline & & \\ \hline \end{tabular}