The following events apply to Oak Consulting for Year $2$:

Provided $$185,000$ of services on account.

Incurred $$45,800$ of operating expenses on account.

Collected $$140,000$ of accounts receivable.

Paid $$120,000$ cash for salaries expense.

Paid $$31,400$ cash as a partial payment on accounts payable.

Paid a $$10,000$ cash dividend to the stockholders.

Exercise $3-22$A $($Static$)$ Part a

Required

a$.$ Record these transactions in a general journal. no