$[$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 Balance

Cash $$34,000$

Accounts receivable $17,500$

Accounts payable $12,500$

Common stock $28,600$

Retained earnings $10,400$

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

Provided $$69,100$ of services on account.

Incurred $$2,900$ of operating expenses on account.

Collected $$49,100$ of accounts receivable.

Paid $$37,700$ cash for salaries expense.

Paid $$13,860$ cash as a partial payment on accounts payable.

Paid a $$9,900$ cash dividend to the stockholders.

Required

a$.$ Record these transactions in a general journal.