[The following information applles 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 $65,400 of services on account. 2. Incurred $3,100 of operoting expenses on account. 3. Collected $45,100 of accounts recelvable. 4. Paid $31,300 cash for salaries expense. 5. Paid $13,050 cash as a partial payment on accounts payable. 6. Paid a $9,500 cash dividend to the stockholders. d-1. Record the closing entries in the general journal (and post them to the T-accounts). d-2. What is the amount of net income for the year? Complete this question by entering your answers in the tabs below. Record the closing entries in the general journal (and post them to the T-accounts). (If no entry is required for a transaction/ovent, select "No joumal entry required" in the first account field.) Record the closing entry for revenues. B Record the closing entry for expenses. C Record the closing entry for dividends. What is the amount of net income for the year