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. Incurred $2,800 of operating expenses on account. 3. Collected $48,000 of accounts receivable. 4. Paid $31,300 cash for salarles expense. 5. Paid $12,420 cash as a partial payment on accounts payable. 6. Paid a $8,700 cash dividend to the stockholders. Required Record these transactions in a general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Provided $70,400 of services on account. Note: Enter debits before credits