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 $68,300 of services on account. 2. Incurred $2,700 of operating expenses on account. 3. Collected $47,300 of accounts receivable. 4. Paid $36,200 cash for salaries expense. 5. Paid $14,580 cash as a partial payment on accounts payable. 6. Paid a $10,000 cash dividend to the stockholders. Show the beginning balances and the transactions in a horizontal statements model. (Enter any decreases to account balances and ash outflows with a minus sign. In the Statement of Cash Flows column, use the initials OA to designate operating activity, IA for Ivesting activity, FA for financing activity, and NC for net change in cash. Not all cells require input.)