[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: The following events apply to Oak Consulting for Year 2 : 1. Provided $70,700 of services on account. 2. Incurred $3,400 of operating expenses on account. 3. Collected $49,500 of accounts receivable. 4. Paid $30,200 cash for salaries expense. 5. Paid $13,500 cash as a partial payment on accounts payable. 6. Paid a $9,700 cash dividend to the stockholders. b \& d. Post the beginning balances and the transactions from Parts a and d to the appropriate accounts. 1. Required information \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline Beg. Bal & & & \\ \hline & & & \\ \hline & & & \\ \hline End. Bal & & & \\ \hline & & & \\ \hline & Retained Earnings & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Common Stock } \\ \hline Beg. Bal & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline End. Bal & & & \\ \hline & & & \\ \hline & Dividends & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Beg. Bal & & \\ \hline & & \\ \hline & & \\ \hline End. Bal & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline Beg. Bal & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline End. Bal & & & \\ \hline & & & \\ \hline & & Salaries Expense & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}