[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	$	28,200
Accounts receivable		18,400
Accounts payable		12,400
Common stock		21,900
Retained earnings		12,300

The following events apply to Oak Consulting for Year 2:

1. Provided $72,200 of services on account.
2. Incurred $3,000 of operating expenses on account.
3. Collected $46,900 of accounts receivable.
4. Paid $30,100 cash for salaries expense.
5. Paid $13,860 cash as a partial payment on accounts payable.
6. Paid a $8,900 cash dividend to the stockholders.

c. Show the beginning balances and the events in a horizontal statements model such as the following one: (In the Cash Flow column, use the initials "OA" for operating activities, "FA" for financing activities and "NC" for net change in cash. Select "NA" wherever required. Enter any decreases to account balance and cash outflows with a minus sign.)