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 $ 30,300 21,600 11,900 26,600 13,400 The following events apply to Oak Consulting for Year 2: 1. Provided $71,700 of services on account. 2. Incurred $3,300 of operating expenses on account. 3. Collected $45,100 of accounts receivable. 4. Paid $31,200 cash for salaries expense. 5. Paid $13,680 cash as a partial payment on accounts payable. 6. Paid a $9,800 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 $ 0 $ 0