entries LO 13-1, 13-2, 13-3, 13-4 [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: Account Cash Accounts receivable Accounts payable Common stock Retained earnings Balance $ 28,700 19,700 14,100 21,600 12,700 The following events apply to Oak Consulting for Year 2: 1. Provided $65.600 of services on account. 2. Incurred $3,300 of operating expenses on account. 3. Collected $46,400 of accounts receivable. 4. Paid $30.500 cash for salaries expense. 5. Paid $15,660 cash as a partial payment on accounts payable. 6. Paid a $9.700 cash dividend to the stockholders. Journal entry worksheet A B Record the closure of service revenue. Note: Enter debits before credits. Event General Journal Debit Crec 1