The following events apply to Oak Consulting for Year 2 : 1. Provided $72,000 of services on account. 2. Incurred $3,100 of operating expenses on account. 3. Collected $50,800 of accounts receivable. 4. Paid $38,800 cash for salaries expense. 5. Paid $12,870 cash as a partial payment on accounts payable. 6. Paid a $9,000 cash dividend to the stockholders. . Show the beginning balances and the transactions in a horizontal statements model. (Enter any decreases to account balances and cash outflows with a minus sign. In the Statement of Cash Flows column, use the initials OA to designate operating activity, IA or investing activity, FA for financing activity, and NC for net change in cash. Not all cells require input.)