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 $27,800 23,800 10,500 28,200 12,900 The following events apply to Oak Consulting for Year 2: 1. Provided $68,600 of services on account. 2. Incurred $3,200 of operating expenses on account. 3. Collected $47,500 of accounts receivable. 4. Paid $32,800 cash for salaries expense. 5. Paid $12,330 cash as a partial payment on accounts payable. 6. Paid a $8,200 cash dividend to the stockholders. b. & d. Post the beginning balances and the transactions from Part a to the appropriate accounts. Later, post the closing entries from Part d. Cash Beg. Ball Accounts Receivable Beg. Bal End. Bal End. Bal Accounts Payable Common Stock Beg. Bal Beg. Bal End. Bal End. Bal Retained Earnings Dividends Beg. Bal Beg. Bal End. Bal Service Revenue End Bal Operating Expenses Retained Earnings Dividends Beg. Bal Beg. Bal End. Bal End. Bal Service Revenue Operating Expenses Beg. Bal Beg. Bal End. Bal Salaries Expense Beg. Bal End. Bal End. Bal