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 Balance Cash $ 32,200

Accounts receivable 24,900

Accounts payable 14,800

Common stock 32,000

Retained earnings 10,300

The following events apply to Oak Consulting for Year 2:

1.Provided $69,400 of services on account.

2. Incurred $3,500 of operating expenses on account.

3.Collected $47,200 of accounts receivable.

4.Paid $39,300 cash for salaries expense.

5.Paid $16,470 cash as a partial payment on accounts payable.

6.Paid a $9,600 cash dividend to the stockholders.

Required Record these transactions in a general journal.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.