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 $71,900 of services on account. 2. Incurred $2,800 of operating expenses on account. 3. Collected $50,000 of accounts receivable. 4. Paid $36,000 cash for salaries expense. 5. Paid $12,330 cash as a partial payment on accounts payable. 6. Paid a $8,400 cash dividend to the stockholders. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Incurred $2,800 of operating expenses on account. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Paid $12,330 cash as a partial payment on accounts payable. Note: Enter debits before credits. Journal entry worksheet Paid an $8,400 cash dividend to the stockholders. Note: Enter debits before credits