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 $28,200 22,700 13,000 25,900 12,000 The following events apply to Oak Consulting for Year 2: 1. Provided $74,600 of services on account. 2. Incurred $2,600 of operating expenses on account. 3. Collected $45,000 of accounts receivable. 4. Paid $33,200 cash for salaries expense. 5. Paid $14,040 cash as a partial payment on accounts payable. 6. Paid a $8,100 cash dividend to the stockholders. Required Record these transactions in a general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list