At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts:

Account	Balance
Cash	$	28,200
Accounts receivable		18,400
Accounts payable		12,400
Common stock		21,900
Retained earnings		12,300

The following events apply to Oak Consulting for Year 2:

1. Provided $72,200 of services on account.
2. Incurred $3,000 of operating expenses on account.
3. Collected $46,900 of accounts receivable.
4. Paid $30,100 cash for salaries expense.
5. Paid $13,860 cash as a partial payment on accounts payable.
6. Paid a $8,900 cash dividend to the stockholders.

Prepare a post-closing trial balance.