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 Balance Cash $ 31,000 Accounts receivable 19, 100 Accounts payable 11,900 Common stock 23,500 Retained earnings 14,700 The following events apply to Oak Consulting for Year 2: 1. Provided $67,400 of services on account 2. Incurred $2,600 of operating expenses on account. 3. Collected $49,900 of accounts receivable. 4. Paid $36,400 cash for salaries expense. 5. Paid $13,050 cash as a partial payment on accounts payable. 6. Paid a $9,100 cash dividend to the stockholders. Exercise 3-22A Part d d-1. Record the closing entries in the general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)