At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts. Account Balance Cash $28,300 Accounts receivable 15,800 Accounts payable 11,900 Common stock 19,000 Retained earnings 13,200 The following events apply to Oak Consulting for Year 2: Provided $72,000 of services on account. Incurred $2,500 of operating expenses on account. Collected $49,400 of accounts receivable. Paid $33,500 cash for salaries expense. Paid $12,960 cash as a partial payment on accounts payable. Paid a $8,400 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