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 $ 29,200 15,800 14,300 20,500 10,200 The following events apply to Oak Consulting for Year2 1. Provided $72,500 of services on account. 2. Incurred $2,700 of operating expenses on account. 3. Collected $49,600 of accounts receivable 4. Paid $38,800 cash for salaries expense 5. Paid $15,300 cash as a partial payment on accounts payable 6. Paid a $9,300 cash dividend to the stockholders f. Prepare a post-closing trial balance. OAK CONSULTING Post-Closing Trial Balance As of December 31, Year 2 Account Titles Debit Credit Totals