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. f. Prepare a post-closing trial balance