At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts Account Cash Accounts receivable Common stock Accounts payable Retained earnings Balance $34,100 17,800 13,100 25,600 13,200 The following events apply to Oak Consulting for Year 2: 1. Provided $71,200 of services on account. 2. Incurred $3,400 of operating expenses on account. 3. Collected $46,900 of accounts receivable. 4. Paid $38,000 cash for salaries expense. 5. Paid $14,850 cash as a partial payment on accounts payable. 6. Paid a $8,200 cash dividend to the stockholders. Exercise 3-22A (Algo) Part a Required Record these transactions in a general journal. (If no entry is required for a transaction/event, sel the first account field.) View transaction list Journal entry worksheet < A B C D E F Provided $71,200 of services on account. Note: Enter debits before credits. Event 1 General Journal Debit Credit Record entry Clear entry View general journal