Required information Exercise 13-22A Recording events in the general journal, posting to T-accounts, and preparing closing 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 $ 26,300 24,200 12,700 24,000 13,800 The following events apply to Oak Consulting for Year 2: 1. Provided $71,600 of services on account. 2. Incurred $2.900 of operating expenses on account. 3. Collected $45.500 of accounts receivable. 4. Paid $34,500 cash for salaries expense. 5. Paid $14.040 cash as a partial payment on accounts payable 6. Paid a $8.500 cash dividend to the stockholders. Required information for a transaction/event, select "No journal entry d-1. Record the closing entries in the general journal. (If no entry is required required in the first account field.) View transaction list A Record the closure of service revenue. B Record the closure of expenses account. C Record the payment of dividends.