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 $ 34,000 23,600 11,200 34,900 11,500 The following events apply to Oak Consulting for Year 2: 1. Provided $68,400 of services on account. 2. Incurred $3,500 of operating expenses on account. 3. Collected $46,100 of accounts receivable. 4. Paid $36,400 cash for salaries expense. 5. Paid $13,230 cash as a partial payment on accounts payable. 6. Paid a $8,600 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.)