At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts:

Account	Balance
Cash	$	42,000
Accounts receivable		25,000
Accounts payable		8,400
Common stock		24,000
Retained earnings		34,600

The following events apply to Oak Consulting for Year 2:

1. Provided $185,000 of services on account.
2. Incurred $45,800 of operating expenses on account.
3. Collected $140,000 of accounts receivable.
4. Paid $120,000 cash for salaries expense.
5. Paid $31,400 cash as a partial payment on accounts payable.
6. Paid a $10,000 cash dividend to the stockholders.

b & d. Post the beginning balances and the transactions from Parts a&d to the appropriate accounts.

Answer is not complete. What am I missing?

Beg. Bal Cash 42,000 140,000 Beg. Bal [ Accounts Receivable 25,000 185,000 140,000 3. 120,000 14. 31,400 15. 10,000 6. End. Bal 20,600 End. Bal 70,000 Accounts Payable 8,400 31,400 45,800 2 Common Stock 24,000 Beg. Bal Beg, Bal End. Bal 22,800 End. Bal 24,000 Dividends Beg. Bal Beg. Bal Retained Earnings 34,600 165,800 185,000 10,000 10,000 10,000 End. Bal 43,800 End. Bal Service Revenue Operating Expenses Beg. Bal Beg. Bal 1 185,000 | 185,000 1. 45,800 45,800 End. Bal End. Bal Salaries Expense Beg. Bal 120,000 120,000 cl End. Bal