These are the options to fill in the general journal section: No journal entry required, Accounts payable, Accounts receivable, Cash, Common stock, Dividends, Insurance expense, Interest receivable,Interest revenue,Land, Operating expenses, Prepaid insurance, Prepaid rent, Rent expense, Retained earnings, Salaries expense, Salaries payable, Service revenue, Event, Supplies, Unearned revenue.

d-1. Record the closing entries in the general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits before credits. -1. Record the closing entries in the general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits before credits. d-1. Record the closing entries in the general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits before credits. Required information [The following information applies to the questions displayed below.] At the beginning of 2016, Oak Consulting had the following normal balances in its accounts: The following events apply to Oak's Consulting for 2016: 1. Provided $185,000 of services on account. 2. Incurred $45,800 of operating expenses on account. 3. Collected $140,000 of accounts receivable. 4. Paid $120,000 cash for salaries expense. 5. Paid $31,400 cash as a partial payment on accounts payable. 6. Paid an $10,000 cash dividend to the stockholders