At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts.

Account	Balance
Cash	$26,600
Accounts receivable	19,900
Accounts payable	10,200
Common stock	23,200
Retained earnings	13,100

The following events apply to Oak Consulting for Year 2:

1. Provided $72,500 of services on account.
2. Incurred $2,500 of operating expenses on account.
3. Collected $50,500 of accounts receivable.
4. Paid $35,500 cash for salaries expense.
5. Paid $11,430 cash as a partial payment on accounts payable.
6. Paid a $9,400 cash dividend to the stockholders.

Post the beginning balances and the transactions from Part a to the appropriate accounts. Later, post the closing entries from Part d.