At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts: Account Cash Balance $ 32,500 Accounts receivable Accounts payable Common stock Retained earnings 20,900 10,100 29,700 13,600 The following events apply to Oak Consulting for Year 2: 1. Provided $70,800 of services on account. 2. Incurred $3,100 of operating expenses on account. 3. Collected $50,100 of accounts receivable. 4. Paid $37,000 cash for salaries expense. 5. Paid $11,880 cash as a partial payment on accounts payable. 6. Paid a $8,300 cash dividend to the stockholders. xercise 13-22A Part f Prepare a post-closing trial balance. OAK CONSULTING Post-Closing Trial Balance As of December 31, Year 2 Account Titles Cash Accounts payable Accounts receivable Common stock Totals Debit Credit $ 0 $ 0