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 $ 29,200 18,100 14,600 18,000 14,700 The following events apply to Oak Consulting for Year 2: 1. Provided $66,500 of services on account 2. Incurred $2,800 of operating expenses on account. 3. Collected $45,500 of accounts receivable. 4. Paid $39,100 cash for salaries expense. 5. Paid $15,660 cash as a partial payment on accounts payable. 6. Paid a $9,100 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.) View transaction list Journal entry worksheet Paid $39,100 cash for salaries expense. Note: Enter debits before credits Event General Journal Debit Credit 4 Record entry Clear entry View general Journal 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.) View transaction list Journal entry worksheet Record the closure of expenses account. Note: Enter debits before credits Event General Journal Debit Credit 2 Record entry Clear entry View general journal d-1. Record the closing entries in the general journal. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet