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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 $67100 of services on account. 2. Incurred $3.400 of operating expenses on account. 3. Collected $47100 of accounts recelvable. 4. Paid $37.600 cash for salarles expense. 5. Paid $15.750 cosh as a partial payment on accounts payable. 6. Paid a $9100 cash dividend to the stockholders. Record the closure of service revenue. Note: Enter debits before credits. Record the closure of expense accounts. Note: Enter debits before credits. Record the closure of the dividends account. Notet Enter debits before credics. d-2. What is the amount of net income for the year? 1. Prepare a post-closing trlal balance