At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts: The following events apply to Oak Consulting for Year 2: 1. Provided $185,000 of services on account. 2. Incurred $45,800 of operating expenses on account. 3. Collected $140,000 of accounts receivable. 4. Paid $120,000 cash for salaries expense. 5. Paid $31,400 cash as a partial payment on accounts payable. 6. Paid a $10,000 cash dividend to the stockholders. Journal entry worksheet Record the closure of service revenue. Note: Enter debits before credits. Journal entry worksheet Record the closure of expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the closure of the dividends account. Note: Enter debits before credits. d-2. What is the amount of net income for the year