Required information [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: The following events apply to Oak Consulting for Year 2 : 1. Provided $66,200 of services on account. 2. Incurred $2,900 of operating expenses on account. 3. Collected $47,500 of accounts receivable. 4. Paid $38,300 cash for salaries expense. 5. Paid $15,930 cash as a partial payment on accounts payable. 6. Paid a $9,300 cash dividend to the stockholders. d-1. Record the closing entries in the general journal (and post them to the T-accounts in Part b). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the closure of service revenue. Note: Enter debits before credits. Journal entry worksheet Record the closure of expense accounts. Note: Enter debits before credits, Journal entry worksheet Record the closure of the dividends account. Note: Enter debits before credits. Journal entry worksheet Record the closure of the dividends account. Note: Enter debits before credits. d-2. What is the amount of net income for the year