Exercise $13-22$A $($Static$)$ Recording events in the general journal, posting to T$-$accounts, and preparing closing entries LO $13-1,13-2,13-3,13-4$

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$[$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 $ $42,000$

Accounts receivable $25,000$

Accounts payable $8,400$

Common stock $24,000$

Retained earnings $34,600$

The following events apply to Oak Consulting for Year $2$:

Provided $$185,000$ of services on account.

Incurred $$45,800$ of operating expenses on account.

Collected $$140,000$ of accounts receivable.

Paid $$120,000$ cash for salaries expense.

Paid $$31,400$ cash as a partial payment on accounts payable.

Paid a $$10,000$ cash dividend to the stockholders.

Please tell me what I am missing.