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: Account Cash Accounts receivable Accounts payable Common stock Retained earnings Balance $ 29,000 19,300 14,000 20,200 14,100 The following events apply to Oak Consulting for Year 2: 1. Provided $67,700 of services on account. 2. Incurred $3,300 of operating expenses on account. 3. Collected $48,400 of accounts receivable. 4. Paid $39,200 cash for salaries expense. 5. Paid $15,570 cash as a partial payment on accounts payable. 6. Paid a $8,300 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