Exercise 3-22A Part f f. Prepare a post-closing trial balance. OAK CONSULTING Post-Closing Trial Balance As of December 31, Year 2 Account Titles Debit Credit Totals Required information Exercise 3-22A 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: Account Cash Accounts receivable Accounts payable Common stock Retained earnings Balance $ 31,500 24,500 14,800 31,100 10,100 The following events apply to Oak Consulting for Year 2: 1. Provided $70,800 of services on account. 2. Incurred $2,700 of operating expenses on account. 3. Collected $48,800 of accounts receivable. 4. Paid $32,800 cash for salaries expense. 5. Paid $15,750 cash as a partial payment on accounts payable. 6. Paid a $8,700 cash dividend to the stockholders