d-1. Record the closing entries in the general journal (and post them to the T-accounts). d-2. What is the amount of net income for the year? Complete this question by entering your answers in the tabs below. Record the closing entries in the general journal (and post them to the T-accounts). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the closing entry for expenses. Note: Enter debits before credits. Journal entry worksheet Record the closing entry for dividends. Note: Enter debits before credits. Exercise 3-22A (Static) Recording events in the general journal, posting to T-accounts, and preparing closing entries LO 3-1, 3-2, 3-3, 3-4 [The following information applies to the questions displayed below.] 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. Exercise 3-22A (Static) Part a Required Record these transactions in a general journal. (If no entry is required for a transaction/event, select "No journal entry required" in he first account field.)