Please pay attention the different letters, all one question. I'll upvote!

Required information [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: The following events apply to Oak Consulting for Year 2 : 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 a $10,000 cash dividend to the stockholders. Journal entry worksheet Provided $185,000 of services on account. Note: Enter debits before credits. Journal entry worksheet Incurred $45,800 of operating expenses on account. Note: Enter debits before credits. Journal entry worksheet Collected $140,000 of accounts receivable. Note: Enter debits before credits. Journal entry worksheet Paid $120,000 cash for salaries expense. Note: Enter debits before credits. Journal entry worksheet Paid $31,400 cash as a partial payment on accounts payable. Note: Enter debits before credits. Journal entry worksheet