The following events apply to Oak Consulting for Year 2 : 1. Provided $68,300 of services on account. 2. Incurred $2,700 of operating expenses on account. 3. Collected $47,300 of accounts receivable. 4. Paid $36,200 cash for salaries expense. 5. Paid $14,580 cash as a partial payment on accounts payable. 6. Paid a $10,000 cash dividend to the stockholders. d-1. Record the closing entries in the general journal (and post them to the T-accounts). d-2. What is the amount of net income for the year? Complete this question by entering your answers in the tabs below. Record the closing entries in the general journal (and post them to the T-accounts). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits before credits