At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts: Account Cash Accounts receivable Accounts payable Common stock Retained earnings Balance $ 27,100 18,600 13,700 17,800 14,200 The following events apply to Oak Consulting for Year 2: 1. Provided $66,900 of services on account. 2. Incurred $3,100 of operating expenses on account. 3. Collected $46,600 of accounts receivable. 4. Paid $35,700 cash for salaries expense. 5. Paid $15,120 cash as a partial payment on accounts payable. 6. Paid a $9,800 cash dividend to the stockholders. View transaction list Journal entry worksheet