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Record these events in a general journal. (If no entry is required for a transaction/event, select "No journal en first account field.) d Required Debit Credit 71,800 71,800 Unearned 3,500 ing expenses 3,50 46,300 4,600 receivable Salaries expense 32,800 32,800 Cash 5 Accounts payable Cash 16,290 Dividends Cash 8,400 8,400 The following information applies to the questions displayed below At the beginning of Year 2, Oak Consulting had the following normal balances in its account Cash Accounts receivable Accounts payable $ 30,300 19.900 14,600 24.400 11,200 Common stock Retained earnings The following events apply to Oak Consulting for Year 2: 1. Provided $71,800 of services on account 2. Incurred $3,500 of operating expenses on account. 3. Collected $46,300 of accounts receivable. 4. Paid $32,800 cash for salaries expense. 5. Paid $16,290 cash as a partial payment on accounts payable. 6. Paid a $8,400 cash dividend to the stockholders. Required Record these events in a general journal. (If no entry is required for a transaction/event, select first account field.) & Answer is not complete. Cash Accounts Receivable 19,900 71,800 46,3003. Beg. Bal Beg. Bal 30,300 3.46.300328004 16.290 5. End. Bal 19,110 End. Bal 45,400 nts P Common Stock Beg. Bal 14,600 Beg. Bal 24,400 End. Bal 1810 End. Bal 24.400 Dividends Beg. Bal 11200 8,400 36 Beg. Bal 6. 8,40o End Bal 55,900 Bal 8.400 -1. Record the closing entries in the general journal. (If no entry is required for a transaction/event, select equired" in the first account field.) 3 Answer is not complete. General Journal Debit Credit 71800 36,300 Operating expenses Salaries expense 3.500 32,800 Retained earnings 8.400 ds 8,400 d-2. What is the amount of net income for the year? 1. Provided $71,800 of services on account. 2. Incurred $3,500 of operating expenses on account. 3. Collected $46,300 of accounts receivable. 4. Paid $32,800 cash for salaries expense. 5. Paid $16,290 cash as a partial payment on accounts payable. 6. Paid a $8,400 cash dividend to the stockholders. e. What is the amount of change in retained earnings for the year? Change in retained earnings Answer is complete but not entirely correct OAK CONSULTING Post-Closing Trial Balance As of December 31, Year 2 Account Titles Debit Credit 19,110 Cash Accounts receivable 45,400 Accounts payable Common stock Retained earnings 1,810 24,400 22,110 Totals $ 64,510 48,320