[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	$	31,800
Accounts receivable		16,300
Accounts payable		13,400
Common stock		23,100
Retained earnings		11,600

The following events apply to Oak Consulting for Year 2:

1. Provided $70,900 of services on account.
2. Incurred $2,800 of operating expenses on account.
3. Collected $50,300 of accounts receivable.
4. Paid $35,600 cash for salaries expense.
5. Paid $14,580 cash as a partial payment on accounts payable.
6. Paid a $9,200 cash dividend to the stockholders.

Record these events in a general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)