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 $ 34,700 17,300 11,200 27,000 13,800 The following events apply to Oak Consulting for Year 2: 1. Provided $71,900 of services on account. 2. Incurred $2,800 of operating expenses on account. 3. Collected $47,000 of accounts receivable. 4. Paid $38,700 cash for salaries expense. 5. Paid $12,600 cash as a partial payment on accounts payable. 6. Paid a $9,900 cash dividend to the stockholders. Exercise 3-22A Part b b & d. Post the beginning balances and the transactions from Parts a&d to the appropriate accounts. Cash Beg. Bal End. Bal Accounts Receivable Beg. Bal End. Bal Accounts Payable Common Stock Beg. Bal Beg. Bal End. Bal End. Bal Retained Earnings Dividends Beg. Bal Beg. Bal End. Bal Bal Service Revenue Beg. Bal Operating Expenses Beg. Bal End. Bal Salaries Expense Beg. Bal End. Bal End. Bal