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 $67,400 of services on account. 2. Incurred $3,400 of operating expenses on account. 3. Collected $48,000 of accounts receivable. 4. Paid $34,500 cash for salaries expense. 5. Paid $12,150 cash as a partial payment on accounts payable. 6. Paid a $9,100 cash dividend to the stockholders. d-1. Record the closing entries in the general journal (and post them to the T-accounts in Part b). Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Record the closure of the dividends account. Note: Enter debits before credits