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 $ 32, 100 21,600 12,800 29,000 11,900 The following events apply to Oak Consulting for Year 2: 1. Provided $70,300 of services on account. 2. Incurred $3,200 of operating expenses on account. 3. Collected $47,600 of accounts receivable. 4. Paid $37,300 cash for salaries expense. 5. Paid $14,400 cash as a partial payment on accounts payable. 6. Paid a $9,500 cash dividend to the stockholders. Required Record these events in a general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Provided $70,300 of services on account. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal Journal entry worksheet Incurred $3,200 of operating expenses on account. Note: Enter debits before credits. Event General Journal Debit Credit 2 Record entry Clear entry View general journal Journal entry worksheet Collected $47,600 of accounts receivable. Note: Enter debits before credits. Event General Journal Debit Credit 3 Record entry Clear entry View general journal Journal entry worksheet