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 $27,900 23,400 12,300 27,400 11,600 The following events apply to Oak Consulting for Year 2: 1. Provided $70,200 of services on account. 2. Incurred $3,200 of operating expenses account 3. Collected $47,200 of accounts receivable. 4. Paid $35,500 cash for salaries expense. 5. Paid $13,950 cash as a partial payment on accounts payable. 6. Paid a $9,400 cash dividend to the stockholders. Required Record these transactions in a general journal. (If no entry is required for a transaction/event, journal entry required in the first account field.) View transaction list Journal entry worksheet